Carlton Gene D~ has submitted materials to the Detroit field office indicating his
desire to withdraw from participation in the Social Security program. The information
in this memorandum is provided as guidance for your reply. Mr. D~ cannot withdraw
from the Social Security program.
Mr. D~ has submitted various materials intended to effect his withdrawal from participation
in the Social Security system. His letter to the Detroit field office essentially
states that he wants to withdraw from the Social Security program because he has religious
and moral objections to the program. He requests materials necessary to obtain a refund
of funds in the account maintained under his Social Security number; and he requests
that we purge from our records and destroy all documentation that refers to his Social
Security number. He also requests that we send him any documents necessary to request
deletion of his children's Social Security numbers. With his letter, Mr. D~ submitted
a Notice of Revocation, which purports to revoke his application for a Social Security
number and his signature on all SSA documents. The notice also demands that SSA purge
and destroy all documents pertaining to his Social Security number or account and
furnish a report to him regarding the actions taken. In return, Mr. D~ agrees to waive
any right to past, present, or future Social Security benefits. Mr. D~ also submitted
a Notice of Mandatory Exertion of All Unalienable Rights, in which he appears to declare
himself as a sovereign citizen of Michigan, but not of the United States. Finally,
Mr. D~ submitted a request form (SSA-521) to withdraw his application for Social Security
The earnings record submitted to us shows wages posted for Mr. D~ for every year beginning
in 1987. An MBR printout shows that Mr. D~ previously received child's benefits on
his father's account. Entitlement to those benefits ended in 1988, when Mr. D~ attained
Mr. D~ cannot revoke or rescind his Social Security number. See Damron v. Yellow Freight System, 18 F. Supp. 2d 812, 819-20 (E.D. Tenn. 1998) (rejecting notion that a person could
revoke his Social Security number as "not objectively reasonable"). Nor can he "withdraw"
from the Social Security program and receive a refund of FICA taxes paid. See Flemming v. Nestor, 363 U.S. 603 (1960) (holding that workers and their families have no legal claim
to their payroll tax payments). Therefore, we have concluded that the Notice of Revocation
and the Notice of Mandatory Exertion of All Unalienable Rights that Mr. D~ submitted
have no legal effect.
If you have not already done so, we suggest that you forward the correspondence from
Mr. D~ to the Office of Public Inquiries. It is our understanding that the Office
of Public Inquiries handles requests to withdraw from the Social Security system.
See POMS DG 20017.006.
As for the SSA-521 to withdraw his application for Social Security benefits, 20 C.F.R.
§ 404.640 sets forth the requirements for withdrawal of an application after benefits
have been paid. Among those requirements is that previously paid benefits are repaid
or we are satisfied that they will be repaid and that any other persons whose entitlement
would be rendered erroneous because of the withdrawal give their consent to the withdrawal.
We are unable to ascertain from the information provided to us whether withdrawal
of Mr. D~'s child's insurance benefits application would render erroneous any benefits
paid to Mr. D~'s mother. Further development may be required in the unlikely event
that Mr. D~ intends to withdraw his child's insurance benefit application and refund
the benefits previously paid, despite the fact that he cannot obtain a refund of the
FICA taxes he has paid.
With regard to Mr. D~'s request for forms necessary to delete the Social Security
numbers issued to his children, POMS RM 10220.410 provides for deletion of a child's
Social Security number only if all of the following apply: (1) the number was issued
through the Enumeration at Birth (EAB) program; (2) the parent did not request assignment
of a Social Security number for the child at that time, and (3) the Social Security
number has never been used. Development should be undertaken to ascertain if these
The Notice of Revocation and the Notice of Mandatory Exertion of All Unalienable Rights
that Mr. D~ submitted have no legal effect. Mr. D~ cannot withdraw from the Social
Security program and obtain a refund of FICA taxes he paid. His inquiry should be
forwarded to the Office of Public Inquiries.
Mr. D~ may withdraw the application for child's insurance benefits previously filed
on his behalf, but only with the consent of his mother, if his mother's previous benefit
entitlement would be rendered erroneous because of withdrawal of his application,
and only if all benefits paid on Mr. D~'s behalf are refunded or SSA has satisfactory
assurance that repayment will be made. See 20 C.F.R. § 404.640. See also POMS GN 00206.060. Mr. D~ may be able to have the Social Security number of his children deleted, but
only if all three of the requirements in POMS RM 10220.410 have been met.
Thomas W. C~
Regional Chief Counsel
Nancy L. B~
Assistant Regional Counsel