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The Social Security
Administration (SSA) is changing its procedure for issuing “no-match”
letters. Traditionally, the SSA
sends a “no-match” letter to both an employer and employee if either a name
or Social Security Number on a W-2 form does not match the SSA records.
Commencing this year, the SSA will only issue “no-match” letters in
the following occasions: 1) to employers with more than 10 employees with
mismatched information or 2) to employers where 0.5% of the filed W-2 forms do
not match SSA records. The most
prominent change to the text of the “no-match” letter is the removal of a
reference to IRS penalties.
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A number of changes have occurred with the Code of Federal Regulations (CFR) with the transfers of numerous immigration functions to the Department of Homeland Security. On February 28, 8 CFR was amended in the Federal Register to show the reorganization of the INS to Homeland Security and the retention of the Executive Office for Immigration Review (EOIR) in the Department of Justice. Additionally, a new 8 CFR Chapter V was established by this publication. On March 5, technical amendments to the new 8 CFR Chapter V were issued in the Federal Register. On March 6, authority to administer immigration laws as mentioned in 8 CFR was transferred to the Secretary of Homeland Security.
Disclaimer: This newsletter is provided as a public service and not intended to establish an attorney client relationship. Any reliance on information contained herein is taken at your own risk.