Although section 1402(e)(4) of the IRC provides that an exemption may not be revoked,
Congress permitted revocations three times; i.e., the Social Security Amendments of
1977 and the Tax Reform Act of 1986 and the Ticket to Work and Work Incentives Improvement
Act of 1999. Each contained a provision for revocation within certain time periods.
Inquiries regarding revocation may be told that the exemption is irrevocable. (Also
see the SSA Handbook 1130.4 for Can the exemption ever be revoked?). If further details are requested, refer the individual to IRS.