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.
               
               FACTS
               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
                  benefits.
               
               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
                  age 18.
               
               DISCUSSION
               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
                  conditions apply.
               
               CONCLUSION
               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.
               
               Sincerely,
               Thomas W. C~
 Regional Chief Counsel
               
               By:
 _______________________
 Nancy L. B~
 Assistant Regional Counsel