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42 U.S.C. § 432 — Processing of tax data
Federal law — U.S. Code and appendices · legal_authorities
The Secretary of the Treasury shall make available information returns filed pursuant to part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986, to the Commissioner of Social Security for the purposes of this subchapter and subchapter XI. The Commissioner of Social Security and the Secretary of the Treasury are authorized to enter into an agreement for the processing by the Commissioner of Social Security of information contained in returns filed pursuant to part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986. Notwithstanding the provisions of section 6103(a) of the Internal Revenue Code of 1986, the Secretary of the Treasury shall make available to the Commissioner of Social Security such documents as may be agreed upon as being necessary for purposes of such processing. For purposes of carrying out the return processing program described in the preceding sentence, the Commissioner of Social Security shall request, not less than annually, such information described in section 7529(b)(2) of the Internal Revenue Code of 1986 as may be necessary to ensure the accuracy of the records maintained by the Commissioner of Social Security related to the amounts of wages paid to, and the amounts of self-employment income derived by, individuals. The Commissioner of Social Security shall process any withholding tax statements or other documents made available to the Commissioner by the Secretary of the Treasury pursuant to this section. Any agreement made pursuant to this section shall remain in full force and effect until modified or otherwise changed by mutual agreement of the Commissioner of Social Security and the Secretary of the Treasury.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 432
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Stable record: federal_law:legal_authorities:record_usc_5550051be0e100d53f247b18
Source file: Laws/federal/codes/united-states-code/title-42/section-432-processing-of-tax-data--ede70da08f.md
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Source location: Title 42, Chapter 7, § 432; chapter-007-social-security.md
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The Secretary of the Treasury shall make available information returns filed pursuant to part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986, to the Commissioner of Social Security for the purposes of this subchapter and subchapter XI. The Commissioner of Social Security and the Secretary of the Treasury are authorized to enter into an agreement for the processing by the Commissioner of Social Security of information contained in returns filed pursuant to part III of subchapter A of chapter 61 of subtitle F of the Internal Revenue Code of 1986. Notwithstanding the provisions of section 6103(a) of the Internal Revenue Code of 1986, the Secretary of the Treasury shall make available to the Commissioner of Social Security such documents as may be agreed upon as being necessary for purposes of such processing. For purposes of carrying out the return processing program described in the preceding sentence, the Commissioner of Social Security shall request, not less than annually, such information described in section 7529(b)(2) of the Internal Revenue Code of 1986 as may be necessary to ensure the accuracy of the records maintained by the Commissioner of Social Security related to the amounts of wages paid to, and the amounts of self-employment income derived by, individuals. The Commissioner of Social Security shall process any withholding tax statements or other documents made available to the Commissioner by the Secretary of the Treasury pursuant to this section. Any agreement made pursuant to this section shall remain in full force and effect until modified or otherwise changed by mutual agreement of the Commissioner of Social Security and the Secretary of the Treasury.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Federal Old-Age and Survivors Insurance Trust Fund** There is hereby created on the books of the Treasury of the United States a trust fund to be known as the “Federal Old-Age and Survivors Insurance Trust Fund”. The Federal Old-Age and Survivors Insurance Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Old-Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of—
(1) the taxes (including interest, penalties, and additions to the taxes) received under subchapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by collectors of internal revenue before January 1, 1951; and
(2) the taxes certified each month by the Commissioner of Internal Revenue as taxes received under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before January 1, 1953, with respect to assessments of such taxes made before January 1, 1951; and
(3) the taxes imposed by
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 401
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If the Secretary determines that there has been or may have been an unauthorized use of the identity of any individual, the Secretary shall, without jeopardizing an investigation relating to tax administration—
(1) as soon as practicable—
(A) notify the individual of such determination,
(B) provide instructions on how to file a report with law enforcement regarding the unauthorized use,
(C) identify any steps to be taken by the individual to permit law enforcement to access personal information of the individual during the investigation,
(D) provide information regarding actions the individual may take in order to protect the individual from harm relating to the unauthorized use, and
(E) offer identity protection measures to the individual, such as the use of an identity protection personal identification number, and
(2) at the time the information described in paragraph (1) is provided (or, if not available at such time, as soon as practicable thereafter), issue additional notifications to such individual (or such individual’s designee) regarding—
(A) whether an investigation has been initiated in regards to such unauthorized use,
(B) whether the investigation substantiated an unauthorized use of the identity of the individual, and
(C) whether—
(i) any action has been taken against a person relating to such unauthorized use, or
(ii) any referral has been made for criminal prosecution of such person and, to the extent such information is available, whether such person has been criminally charged by indictment or information.
**(b) Employment-related identity theft**
(1) **In general** — For purposes of this section, the unauthorized use of the identity of an individual includes the unauthorized use of the identity
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7529
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Social Security Act”.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 1305
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Purpose of agreement**
(1) The Commissioner of Social Security shall, at the request of any State, enter into an agreement with such State for the purpose of extending the insurance system established by this subchapter to services performed by individuals as employees of such State or any political subdivision thereof. Each such agreement shall contain such provisions, not inconsistent with the provisions of this section, as the State may request.
(2) Notwithstanding [section 410(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section410/a&num=0&edition=prelim), for the purposes of this subchapter the term “employment” includes any service included under an agreement entered into under this section.
**(b) Definitions** For the purposes of this section—
(1) The term “State” does not include the District of Columbia, Guam, or American Samoa.
(2) The term “political subdivision” includes an instrumentality of (A) a State, (B) one or more political subdivisions of a State, or (C) a State and one or more of its political subdivisions.
(3) The term “employee” includes an officer of a State or political subdivision.
(4) The term “retirement system” means a pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision thereof.
(5) The term “coverage group” means (A) employees of the State other than those engaged in performing service in connection with a proprietary function; (B) employees of a political subdivision of a State other than those engaged in performing service in connection with a proprietary function; (C) employees of a State engaged in performing service in connection with a single proprietary function; or (D) employees of a political subdivision of a State engag
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 418
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Federal law — U.S. Code and appendices · legal_authorities
Page 2114
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 432
(2) This subsection shall not be applicable in
the case of any monthly benefit or lump-sum
death payment if—
(A) a larger such benefit or payment, as the
case may be, would be payable without its ap-
plication; or
(B) a benefit (other than a benefit payable in
a lump-sum unless it is a commutation of, or
a substitute for, periodic payments) which is
based, in whole or in part, upon internment
during any period from December 7, 1941,
through December 31, 1946, at a place within
the United States operated by the Government
of the United States for the internment of
United States citizens of Japanese ancestry, is
determined by any agency or wholly owned in-
strumentality of the United States to be pay-
able by it under any other law of the United
States or under a system established by such
agency or instrumentality.
The provisions of clause (B) shall not apply in
the case of any monthly benefit or lump-sum
death payment under this subchapter if its ap-
plication would reduce by $0.50 or less the pri-
mary insurance amount (as computed under sec-
tion 415 of this title prior to any recomputation
thereof pursuant to subsection (f) of such sec-
tion) of the individual on whose wages and self-
employment income such benefit or payment is
based. The provisions of clause (B) shall also not
apply for purposes of section 416(i)(3) of this
title.
(3) Upon application for benefits, a recalcula-
tion of benefits (by reason of this section), or a
lump-sum death payment on the basis of the
wages and self-employment income of any indi-
vidual who was an internee, the Commissioner
of Social Security shall accept the certification
of the Secretary of Defense or his designee con-
cerning any period of time fo
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 432
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