As part of the FPLP, SSA receives Federal tax return information from IRS in the form
of the IRS Final Notice Before Levy on Social Security benefits. This IRS notice identifies
the Social Security beneficiary as a delinquent tax debtor. For more information about
the IRS notice stored on the Online Retrieval System (ORS), see GN 02410.305G.
It is SSA's responsibility to ensure that we use and disclose the tax information
only as authorized by the Internal Revenue Code (26 U.S.C. 6103).
Disclosing the tax return information discussed in GN 02410.305G for purposes other than those intended for the FPLP is punishable upon conviction
by a fine of as much as $5,000 or imprisonment for as long as five years or both,
see GN 02410.305H. Any unauthorized disclosure of tax return information may also result in an award
of civil damages against the Federal employee in an amount not less than $1,000 and
the possibility of punitive damages being awarded against that person.
Any inspection of tax information that is not authorized by law constitutes a criminal
misdemeanor punishable upon conviction by a fine of as much as $1,000 or imprisonment
for as long as one year or both. Such unauthorized inspection of tax information by
a Federal employee may also result in the award of civil damages against the United
Therefore, all SSA employees who have access to the tax information related to FPLP
stored on the ORS must not inspect, use, or disclose such information except as provided
in GN 02410.305H. For additional information about disclosure of tax return information, see GN 03320.000.