PR 08505.025 Michigan
A. PR 03-014 Request to Withdraw from Social Security Program Carlton Gene D~, SSN ~
Request to Withdraw
If an individual submits a Notice of Revocation and a Notice of Mandatory Exertion of All Unalienable Rights in an effort to withdraw from participation in the Social Security system, these forms have no legal effect. The Notice of Revocation is intended to revoke the individual's application for a social security number (SSN) and also invalidate the individual's signature on all SSA documents. The Notice of Mandatory Exertion of All Unalienable Rights is an attempt by the individual to declare himself as a sovereign citizen of Michigan, but not of the Unites States. As stated previously, however, the forms have no legal effect and the individual cannot withdraw from the Social Security program and obtain a refund of FICA taxes that he paid.
Regarding the individual's request to withdraw the application for child's benefits which was filed on his behalf, the requirements in 20 CFR 404.640 for withdrawal after payment include the repayment of all benefits previously paid. In addition, the individual must obtain consent statements from all persons whose entitlement would be nullified by the withdrawal.
Regarding the individual's request to delete the SSNs issued to his children, all of the following criteria must be met: 1) the SSN was issued through the Enumeration at Birth program; 2) the parent did not request assignment of a SSN for the child at that time; and 3) the SSN has never been used.
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 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.
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.
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