TN 25 (03-12)
RS 01505.014 Responsibilities of the Internal Revenue Service (IRS)
Refer all specific questions to IRS, with respect to the Omnibus Budget Reconciliation Act (OBRA), regarding:
What constitutes a membership in a State or political subdivision employer's retirement system;
What is a retirement system for purposes of this provision; and
How to report covered wages and pay Social Security taxes.
SSA staff may reply to questions of a general nature, with respect to OBRA, if they can answer such questions by stating pertinent language from the Department of Treasury's final regulation. The Department of Treasury published OBRA regulations in the Federal Register on June 28, 1991.