SSA can revise an E/R at any time if the amount entered on our records is erroneous
            because of fraud.
         
         The NH does not have to be involved in the fraud. The same criteria are used for revising
            the E/R as for administrative finality. See GN 04020.010B.
         
         Fraud must be established by clear and convincing evidence of an intent to deceive.
            Fraud cannot be inferred.
         
         SSA may correct an entry on the E/R where the entry is erroneous because of fraud
            even if SSA does not start criminal proceedings. (see GN 04020.010B.)