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19216Re: [tips_and_tricks] Mortuaries Working for IRS

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  • Steve Rive
    Mar 3, 2013
      Statement of Death by Funeral Director,  Form SSA-721 (5-2005) ef (8-2008)
      Use 1-2004 edition until supply is exhausted,  OMB No. 0960-0142
      PRIVACY ACT/PAPERWORK ACT NOTICE: The information on this form is authorized by Section 404.715 and 404.720 of the Federal Regulations (20 CFR 404.715 and 404.720see below). While your response is voluntary, we need your assistance to make an accurate and timely determination concerning the death of the individual named above, and to determine if there are survivors who may be eligible for Social Security benefits.  
      We may also use the information you give us when we match records by computer. Matching programs compare our records with those of other Federal, State or local government agencies. Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal government. The law allows us to do this even if you do not agree to it.
      - - - - - - -
      20 CFR 404.715 and 404.720
      Supporting Statement for Form SSA-721
      Statement of Death by Funeral Director
      OMB No. 0960-0142

      A.  Justification

      Introduction/Authoring Laws and Regulations
      Section 202(d) of the Social Security Act and section 20 CFR 404.715 of the Code of Federal Regulations mandate the requirement for the Social Security Administration (SSA) to provide death benefit payments to the appropriate surviving family member when an SSA-insured worker dies.  Before making these payments, SSA must obtain evidence of the insured individual’s death.  SSA considers a funeral director’s statement to be a preferred type of such evidence (as per 20 CFR 404.720).  SSA uses the SSA-721, Statement of Death by Funeral Director, to obtain a funeral director’s confirmation of death for an SSA-covered individual.
      Description of Collection When an SSA-insured worker dies, the funeral director or funeral home responsible for the worker’s burial or cremation completes the SSA-721 and sends it to SSA.  SSA uses this information for three purposes: 1) to establish proof of death for the insured worker; 2) to determine if the insured individual was receiving any pre-death benefits SSA needs to terminate; and 3) to ascertain which surviving family member is eligible for the lump-sum death payment or for other death benefits.  The respondents are funeral directors who handled death arrangements for the insured individuals.Use of Information Technology to Collect the Information SSA has not created a directly corresponding electronic version of form SSA-721 under the Government Paperwork Elimination Act plan.  However, funeral directors can use SSA’s Internet-based collection instrument, the Electronic Death Registry (OMB No. 0960-0700), to electronically submit similar information to SSA.  

      From: Legalbear <bear@...>
      To: tips_and_tricks@yahoogroups.com
      Sent: Sunday, March 3, 2013 10:56 PM
      Subject: [tips_and_tricks] Mortuaries Working for IRS
      I learned from the Book of Jasher that the king of Egypt came to be known as pharaoh because pharaoh means to tax the dead which is what he did. I just learned that mortuaries are asking for the Social Security numbers of the next of kin of a deceased. They probably send a notice to the IRS saying, ‘Somebody just died. Some money and property is about to change hands.’ It might be interesting to search the Internal Revenue Manual for a reference to mortuary. I just did that. There are references to mortuary but nothing of note.
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