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Social Security Number

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  • srive1
    I have been doing some research on the Internet and have not been able to find the complete detail referencing illegally requiring a social security number as
    Message 1 of 15 , Jul 30, 2007
      I have been doing some research on the Internet and have not been
      able to find the complete detail referencing "illegally requiring a
      social security number as identification or to obtain non-government
      services." All I have been able to find is the following:

      42 USC Sec. 408(a)(8) provides:

      Whoever …discloses, uses, or compels the disclosure of the social
      security number of any person in violation of the laws of the United
      States, shall be guilty of a felony and upon conviction thereof shall
      be fined under title 18 or imprisoned for not more than five years,
      or both.

      The fine provided for by Title 18 is $10,000.

      Section 7 of the Privacy Act of 1974, 88 Stat. 1896, which reads as
      follows: Sec. 7(a)(1). It shall be unlawful for any Federal, State,
      or local government agency to deny any individual any right, benefit,
      or privilege by law because of such individual's refusal to disclose
      his social security account number"

      Does anyone have any other information and/or a web address to get
      the detailed statute or other federal regulation.

      I would like to keep this in my archives and I would suggest that
      everyone else do the same.

      I just completed a two hour argument with a major cell phone company
      who told me that I could not get service unless I gave my Social
      Security number.

      I quoted the information above, but untimately, after going through
      five levels of supervisors, the account was established without the
      SS#.

      Steve
    • RM-RT
      Hi Steve, Thanks very much for providing the information. I am trying to open a non-interest bearing account - the account lady is adamant about NOT providing
      Message 2 of 15 , Jul 30, 2007
        Hi Steve,



        Thanks very much for providing the information.

        I am trying to open a non-interest bearing account - the account lady is
        adamant about NOT providing
        me service without the #Social Insecurity number "It is this bank's policy."



        I took her FormSSN(02) 2000 - "Citizen's Assertion of Legal Right to
        withhold disclosure of SSN" and gave her a copy.

        It didn't phase her a bit.



        I am still trying to discover a substantive way of opening:

        Non-interest bearing

        Checking account



        All my best to you and yours,

        Any substantive information appreciated greatly,

        Bob Miller S. Texas



        ????????????????????????????????????????????????? ~*~
        ???????????????????????????????????????????????



        1. No Help Link : http://www.ssa.gov/legislation/legis_bulletin_072800.html



        2. 106-29 November 17,2000


        President Signs The Social Security Number Confidentiality Act Of 2000


        On November 6, 2000, the President signed into law H.R. 3218, the "Social
        Security Number Confidentiality Act of 2000" (Public Law 106-433).

        Ref: http://www.ssa.gov/legislation/legis_bulletin_111700.html

        3. http://www.ssa.gov/finance/2006/Agency_Challenges.pdf

        I have been doing some research on the Internet and have not been
        able to find the complete detail referencing "illegally requiring a
        social security number as identification or to obtain non-government
        services." All I have been able to find is the following:

        42 USC Sec. 408(a)(8) provides:
      • Email41@aol.com
        I usually get arguments and difficulties with request to disclose a SSN until I tell them that I was the victim of identity theft, and I am not going to expose
        Message 3 of 15 , Jul 30, 2007
          I usually get arguments and difficulties with request to disclose a SSN until I tell them that I was the victim of identity theft, and I am not going to expose myself again. If they will personally indemnify me for any future losses as a result of my disclosure, then perhaps we can talk.

          Your other alternative is to get a non-contract cell phone. This is one of the reasons people are buying them.


          Does anyone have any other information and/or a web address to get
          the detailed statute or other federal regulation.

          I would like to keep this in my archives and I would suggest that
          everyone else do the same.

          I just completed a two hour argument with a major cell phone company
          who told me that I could not get service unless I gave my Social
          Security number.

          I quoted the information above, but untimately, after going through
          five levels of supervisors, the account was established without the
          SS#.

          Steve



          Proverbs 9:9 Give instruction to a wise man, and he will be yet wiser: teach a just man, and he will increase in learning.
          -or-
          Wise men are instructed by reason;

          Men of less understanding, by experience;
          The most ignorant, by necessity;
          The beasts by nature.
          Letters to Atticus[?], Marcus Tullius Cicero





          **************************************
          Get a sneak peek of the all-new AOL at http://discover.aol.com/memed/aolcom30tour
        • BOB GREGORY
          I have made up a one page memorandum that I send to people who send me forms what ask for SSN s. A copy follows this paragraph. I also made up a wallet card
          Message 4 of 15 , Jul 30, 2007
            I have made up a one page memorandum that I send to people who send me forms what ask for SSN's.  A copy follows this paragraph.  I also made up a wallet card with quotes from the law.  I laminated it a carry it with me in case I run into a problem.  I have attached a copy which you can print.  It's in .rtf format which should work with almost any word processor.

            To Whom it may concern:

            My Social Security number is not included on the attached forms.

            It is a common misunderstanding that a social security number may be required in connection with various business transactions.  There is no law or legislative regulation that actually requires providing a Social Security number in connection with any transaction other than qualifying for or  requesting a federal benefit.  The IRS generally uses the SSN for accounting purposes but that use is not based in law.

            Since many people objected to extensive loss of privacy, not to mention identity theft, that accompanied the use of computers, Congress responded by passing the Privacy Act of 1974,  the Right to Financial Privacy Act of 1978 and the Special Procedures for Third-party Summons Act, 26 USC § 7609, part of the Tax Reform Act of 1976". 

            Public Law 93-579 reads as follows:

            Disclosure of  social security  number.   Act Dec. 31, 1974,

                 P.L. 93-579, Section 7, 88 Stat. 1909, provided:
                 "(a)(1)   It shall  be unlawful  for any Federal,  State  or
                 local government agency to deny to any individual any right,
                 benefit, or  privilege  provided  by  law  because  of  such
                 individual's refusal to disclose his social security account
                 number.
             
                 "(2) the provisions  of paragraph  (1)  of  this  subsection
                 shall not apply with respect to --

                      "(A) any  disclosure   which  is  required  by  Federal
                           statute, or

                      "(B) the disclosure  of a social security number to any
                           Federal, State,  or  local  agency  maintaining  a
                           system  of  records  in  existence  and  operating
                           before January  1, 1975,  if such  disclosure  was
                           required under statute or regulation adopted prior
                           to  such   date  to  verify  the  identity  of  an
                           individual.
             
                 "(b) Any Federal,  State, or  local government  agency which
                 requests an  individual  to  disclose  his  social  security
                 account number  shall inform  that individual  whether  that
                 disclosure is  mandatory or  voluntary, by what statutory or
                 other authority such number is solicited, and what uses will
                 be made of it."

            Neither may a government agency provide an individual's Social Security account number without the specific permission of the individual.  In that regard the Privacy Act states:

            "No agency shall disclose any record which is contained in a system of records by any means of communication to any person, or to another agency, except pursuant to a written request by, or with the prior written consent of, the individual to whom the record pertains [subject to 12 exceptions]." 5 U.S.C. § 552a(b).

            Of the twelve exceptions mentioned, most relate to intergovernmental uses and are carefully restricted.  Two relate to law enforcement requirements and court orders.  None relates to private business activities. 

            If you are assuming that you require a TIN (SSN) for use in preparing any kind of form you may believe you are required to submit, you should be aware of the following information.  The 2005 Internal Revenue Service General Instructions for Forms 1099, 1098, 5498, and W-2G (Rev. December 2005) includes the following instruction:  "If the recipient does not provide a TIN, leave the box for  the recipient’s TIN blank on the Form 1098, 1099, 5498,  or W-2G."

            NAME (OPTIONAL)

            ==================================

            Email41@... wrote:

            I usually get arguments and difficulties with request to disclose a SSN until I tell them that I was the victim of identity theft, and I am not going to expose myself again. If they will personally indemnify me for any future losses as a result of my disclosure, then perhaps we can talk.

            Your other alternative is to get a non-contract cell phone. This is one of the reasons people are buying them.


            Does anyone have any other information and/or a web address to get
            the detailed statute or other federal regulation.



            --

            Learn court procedure and the law! 
            Click on
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          • BOB GREGORY
            I have written a one page memorandum that I send back with any forms I submit that ask for an SSN. A copy follows this paragraph. I also made a wallet card
            Message 5 of 15 , Jul 30, 2007

              I have written a one page memorandum that I send back with any forms I submit that ask for an SSN.  A copy follows this paragraph.  I also made a wallet card with quotes from the law that I carry with me in case I run into a problem with someone.  A copy is attached.  t is in .rtf format which should work with almost any word processor.

              To Whom it may concern:

              My Social Security number is not included on the attached forms.

              It is a common misunderstanding that a social security number may be required in connection with various business transactions.  There is no law or legislative regulation that actually requires providing a Social Security number in connection with any transaction other than qualifying for or  requesting a federal benefit.  The IRS generally uses the SSN for accounting purposes but that use is not based in law.

              Since many people objected to extensive loss of privacy, not to mention identity theft, that accompanied the use of computers, Congress responded by passing the Privacy Act of 1974,  the Right to Financial Privacy Act of 1978 and the Special Procedures for Third-party Summons Act, 26 USC § 7609, part of the Tax Reform Act of 1976". 

              Public Law 93-579 reads as follows:

              Disclosure of  social security  number.   Act Dec. 31, 1974,

                   P.L. 93-579, Section 7, 88 Stat. 1909, provided:
                   "(a)(1)   It shall  be unlawful  for any Federal,  State  or
                   local government agency to deny to any individual any right,
                   benefit, or  privilege  provided  by  law  because  of  such
                   individual's refusal to disclose his social security account
                   number.
               
                   "(2) the provisions  of paragraph  (1)  of  this  subsection
                   shall not apply with respect to --

                        "(A) any  disclosure   which  is  required  by  Federal
                             statute, or

                        "(B) the disclosure  of a social security number to any
                             Federal, State,  or  local  agency  maintaining  a
                             system  of  records  in  existence  and  operating
                             before January  1, 1975,  if such  disclosure  was
                             required under statute or regulation adopted prior
                             to  such   date  to  verify  the  identity  of  an
                             individual.
               
                   "(b) Any Federal,  State, or  local government  agency which
                   requests an  individual  to  disclose  his  social  security
                   account number  shall inform  that individual  whether  that
                   disclosure is  mandatory or  voluntary, by what statutory or
                   other authority such number is solicited, and what uses will
                   be made of it."

              Neither may a government agency provide an individual's Social Security account number without the specific permission of the individual.  In that regard the Privacy Act states:

              "No agency shall disclose any record which is contained in a system of records by any means of communication to any person, or to another agency, except pursuant to a written request by, or with the prior written consent of, the individual to whom the record pertains [subject to 12 exceptions]." 5 U.S.C. § 552a(b).

              Of the twelve exceptions mentioned, most relate to intergovernmental uses and are carefully restricted.  Two relate to law enforcement requirements and court orders.  None relates to private business activities. 

              If you are assuming that you require a TIN (SSN) for use in preparing any kind of form you may believe you are required to submit, you should be aware of the following information.  The 2005 Internal Revenue Service General Instructions for Forms 1099, 1098, 5498, and W-2G (Rev. December 2005) includes the following instruction:  "If the recipient does not provide a TIN, leave the box for  the recipient’s TIN blank on the Form 1098, 1099, 5498,  or W-2G."

              SIGNATURE (optional)

              =============================



              Email41@... wrote:

              I usually get arguments and difficulties with request to disclose a SSN until I tell them that I was the victim of identity theft, and I am not going to expose myself again. If they will personally indemnify me for any future losses as a result of my disclosure, then perhaps we can talk.

              Your other alternative is to get a non-contract cell phone. This is one of the reasons people are buying them.


              Does anyone have any other information and/or a web address to get
              the detailed statute or other federal regulation.

              I



            • Moisha Pippik
              Bob Miller wrote:
              Message 6 of 15 , Jul 30, 2007
                Bob Miller wrote:

                <I am trying to open a non-interest bearing account - the account lady is
                <adamant about NOT providing
                <me service without the #Social Insecurity number "It is this bank's policy."

                <I took her FormSSN(02) 2000 - "Citizen's Assertion of Legal Right to
                <withhold disclosure of SSN" and gave her a copy.

                <It didn't phase her a bit.


                Moisha responds:

                Bob and other group members, the bank teller(clerk) only knows what she's been told, and what others in her group have been doing for years. Your question/response to her is like seeing an alien from another planet(assuming she has never seen one or is aware aliens exist). There are several different approaches, and I have attached some experiences from other researchers. The way I see this is you ask if it is required by the bank, and if so, why, and then ask what your options are with her(or higher up) in the bank. I also believe this is simple contract, which means one is contracting with the bank, they can accept your offer(in compromise) which would be to see if some alternative method could be accomplishes. Identity theft concerns are always a plausible reason, along with religous beliefs. If the bank employee stands by the banks policy after trying to remedy the situation alternately, you can always file suit for discrimination, using CFR/UCC/other public
                law, or you can find another bank. One really does have many options. Maybe when this happens to us, we should ask for our creator's guidance.

                Moisha

                RM-RT <iyiyi@...> wrote:
                Hi Steve,

                Thanks very much for providing the information.

                I am trying to open a non-interest bearing account - the account lady is
                adamant about NOT providing
                me service without the #Social Insecurity number "It is this bank's policy."
              • gary
                The key phrase in this is: in violation of the laws of the United States . As far as I know - and I would be very happy to be shown I m wrong - there is no
                Message 7 of 15 , Jul 30, 2007
                  The key phrase in this is:
                  "in violation of the laws of the United States". As far as I know - and I
                  would be very happy to be shown I'm wrong - there is no law that prohibits a
                  request for your SSN or even a law that prohibits a business from refusing
                  to do business with you if you don't provide your SSN. Many times you can
                  get them to forego the SSN but there is no law that I am aware of that says
                  they must.

                  Many people bring up the Privacy Act but I have never seen any evidence that
                  it was successfully used against anything but a government agency. Many
                  times you can bluff by quoting Title 42, Title 18 and the Privacy Act, it's
                  worth a try.

                  Gary

                  ----- Original Message -----
                  From: srive1
                  To: tips_and_tricks@yahoogroups.com
                  Sent: Monday, July 30, 2007 2:58 PM
                  Subject: [tips_and_tricks] Social Security Number


                  I have been doing some research on the Internet and have not been
                  able to find the complete detail referencing "illegally requiring a
                  social security number as identification or to obtain non-government
                  services." All I have been able to find is the following:

                  42 USC Sec. 408(a)(8) provides:

                  Whoever .discloses, uses, or compels the disclosure of the social
                  security number of any person in violation of the laws of the United
                  States, shall be guilty of a felony and upon conviction thereof shall
                  be fined under title 18 or imprisoned for not more than five years,
                  or both.
                • hobot
                  Nowadays, post 9/11 and Homeland Security and Patriot II Act, a form W8 BEN can be used to report your self as non US citizen, with a dejure address w/o zip
                  Message 8 of 15 , Jul 30, 2007
                    Nowadays, post 9/11 and Homeland Security and Patriot II Act,
                    a form W8 BEN can be used to report your self as non US
                    citizen, with a dejure address w/o zip code or an XX corporate
                    STATE designation. This will be requested each year now
                    but will statisfy the bank version of a W9 form aka signature card

                    that asks for tax numbers.

                    I'm told Bank of America account forms in spanish don't ask
                    for SSN, might look there for exceptions to 'policy proofs.

                    hobot
                  • Don Schwarz
                    You can surrender your number any time you want, but, no one can deny to you your right to a benefit if you don t surrender your SSN and there is no federal
                    Message 9 of 15 , Jul 31, 2007
                      You can surrender your number any time you want,
                      but, no one can deny to you your right to a benefit
                      if you don't surrender your SSN and there is no
                      federal law requiring you do so for the benefit.

                      When someone requires you to give your SSN,
                      it must be done by federal law.

                      Look at the ATF FORM 4473. It foes not
                      ask for a SSN to purchase a firearm.

                      If you can buy a gun without an SSN,.............




                      At 09:14 PM 7/30/07 -0500, you wrote:

                      >The key phrase in this is:
                      >"in violation of the laws of the United States". As far as I know - and I
                      >would be very happy to be shown I'm wrong - there is no law that prohibits a
                    • wesouthworth@aep.com
                      Look at this case: EEOC v. Information Systems Consulting CA3-92-0169-T IN THE UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF TEXAS DALLAS DIVISION 1. From
                      Message 10 of 15 , Jul 31, 2007
                        Look at this case:

                        EEOC v. Information Systems Consulting

                        CA3-92-0169-T

                        IN THE

                        UNITED STATES DISTRICT COURT

                        NORTHERN DISTRICT OF TEXAS

                        DALLAS DIVISION

                        1. From the EEOC's Letter of Determination, Dated May 2, 1990 (p.2):

                        The evidence supports the charge that there is a violation of Title VII of
                        the 1964 Civil Rights Act, as amended,... Section 706(b) of
                        Title VII requires that if the commission determines there is a reasonable
                        cause to believe that the charge is true, is shall endeavor to
                        eliminate the alleged unlawful employment practice by informal methods, of
                        conference, conciliation, and persuasion, having
                        determined there is reasonable cause to believe the charge is true, the
                        Commission now invites the parties to join with it in a collective
                        effort toward a just resolution of this matter.

                        2. From the Affidavit of Tim Fitzpatrick, September 29, 1989 (p.3):

                        After discussions with the IRS, the company discovered that if Mr. Hanson
                        did not provide the company with a Social Security
                        number, the company would be in violation of the Internal Revenue
                        Regulations and subject to various penalties.

                        3. From the Plaintiff's Response to Defendant's Motion to Dismiss, April 1,
                        1992 (p.8-9)

                        "....the Internal Revenue Code and the Regulations promulgated pursuant to
                        the code do not contain an absolute requirement that an
                        employer provide an employee social security number to the IRS. Internal
                        Revenue Code Section 6109(a)(3) states:

                        Any person required under the authority of this
                        title to make a return, statement or other
                        document with respect to another person,
                        shall request from such person, and include
                        in any such return, statement or document,
                        such identifying number as may be prescribed
                        for securing proper identification of such person.

                        26 U.S.C. 6109(a)(3) (Supp. 1992)"

                        The IRS regulation interpreting section 6109 provides:

                        "If he does not know the taxpayer identifying number of the other person,
                        he shall request such number of the other person. A
                        request should state that the identifying number is required to be
                        furnished under the law. When the person filing the return, statement,
                        or other document does not know the number of the other person, and has
                        complied with the request provision of this paragraph, he
                        shall sign an affidavit on the transmittal document forwarding such
                        returns, statements, or other documents to the Internal Revenue
                        Service so stating.."

                        Treas. Reg. 301.6109-1(c) (1991)

                        "The applicable IRS statute and regulation place a duty on the employer to
                        request a taxpayer identifying number from the employee.
                        If document must be filed and the employer has been unable to obtain the
                        number but has made the request then the employer need
                        only include as affidavit stating that the request was made."

                        The Government also avers that:

                        "In 1989, Internal Revenue Code Section 6676, 26 U.S.C. and 6676 (1989),
                        set forth the penalties for failing to supply the IRS with
                        identifying numbers as required by the code....a $50.00 penalty will be
                        imposed for failure of an employer to provide an identifying
                        number on any document filed with the IRS unless it is shown that the
                        failure was due to reasonable cause and not willful neglect. The
                        Treasury Regulation interpreting the Statute states:

                        Under Section 301.609-1(c) a payor is required to
                        request the identifying number of the payee. If after
                        such a request has been made, the payee does not
                        furnish the payor with his identifying number, the
                        penalty will not be assessed against the payor.

                        Treas. Reg. 3106676-1 (1989)

                        "Public Law 101-239, Title VII, Section 7711(b)(1), Dec 19, 1989, 103 Stat.
                        2393, repealed Section 6676 of the Internal Revenue
                        Code, 26 USC 6723 (Supp. 1992) has governed the failure to comply with
                        informaiton reporting requirement. However, Internal
                        Revenue Code Section 6724, 26 USC 6724 (Supp. 1992), provides for a waiver
                        of any penalties assessed under the code upon a
                        showing of reasonable cause. Section 6724(a) provides:

                        No penalty shall be imposed under this part with
                        respect to any failure if it is shown that such failure
                        is due to reasonable cause and not willful neglect.

                        26 USC 6724(a) (Supp. 1992)

                        4.) From the Consent Decree, dated November 4, 1992 (p.4)

                        The defendant ... shall be permanently enjoined from terninating an
                        employee or refusing to hire an individual for failure to
                        provide a social security number.... If an employee or applicant for
                        employment advises the defendant that he does not have a
                        social security number....., the defndant shall request, pusuant to Section
                        6724 of the Internal Revenue Service Code {sic}, 26 USC
                        6724, a waiver of any penalties that may be imposed for failing to include
                        an employee social security number on forms and
                        documents submitted to the IRS.
                      • wesouthworth@aep.com
                        In keeping with the groups rules my earlier post did not spell out EEOC: Equal Employment Opportunity Commision.
                        Message 11 of 15 , Jul 31, 2007
                          In keeping with the groups rules my earlier post did not spell out EEOC:
                          Equal Employment Opportunity Commision.
                        • Tom
                          Different States have different laws regarding SS # disclosure. Go to the below web site and it lists the laws by state.
                          Message 12 of 15 , Jul 31, 2007
                            Different States have different laws regarding SS # disclosure. Go to the below web site and it lists the laws by state.
                             
                            Here is the law for Arizona
                             

                            Arizona (2004)

                            Ariz. Rev. Stat. § 44-1373

                            Generally prohibits any person or entity from (1) intentionally communicating

                            or otherwise making an individual’s SSN available to the general public; (2)

                            printing an individual’s SSN on any card required to receive products or

                            services; (3) requiring an individual to transmit his or her SSN over the

                            Internet unless the number is encrypted or the connection is secure; (4)

                            requiring the use of a SSN to access an Internet Web site unless a password

                            or other security device is used; and (5) printing an individual’s SSN on any

                            material to be mailed to the individual, unless the inclusion of the SSN is

                            required by law.

                            Tom
                          • RM-RT
                            Subsequently, several states have enacted laws restricting the use or display of SSNs. Specifically, we have identified 11 states—Arkansas, Arizona,
                            Message 13 of 15 , Jul 31, 2007
                              Subsequently, several states have enacted laws restricting the use or

                              display of SSNs. Specifically, we have identified 11 states—Arkansas,

                              Arizona, Connecticut, Illinois, Maryland, Michigan, Minnesota, Missouri,

                              Oklahoma, Texas, and Virginia

                              p. 13



                              _____

                              From: tips_and_tricks@yahoogroups.com
                              [mailto:tips_and_tricks@yahoogroups.com] On Behalf Of Tom
                              Sent: Tuesday, July 31, 2007 11:32 AM
                              To: tips_and_tricks@yahoogroups.com
                              Subject: Re: [tips_and_tricks] Social Security Number



                              Different States have different laws regarding SS # disclosure. Go to the
                              below web site and it lists the laws by state.

                              http://www.gao <http://www.gao.gov/new.items/d051016t.pdf>
                              gov/new.items/d051016t.pdf
                            • Dale Pond
                              Dan Meador did some foundational research in this area. Below is text from his book Masters of DeCeit wherein is quoted and discussed important aspects of
                              Message 14 of 15 , Aug 1, 2007
                                Dan Meador did some foundational research in this area. Below is text from his book "Masters of DeCeit" wherein is quoted and discussed important aspects of the SS laws as are found on the books. It is all important but the last ten paragraphs gets us off the hook. Now if only the lawyers and attorneys would read this (what the law actually says)....


                                == from "Masters of DeCeit", pages 105-110 ==

                                Researchers and others interested in details of how administrative process relative to Subtitle A & C taxes is supposed to work, even for Federal employees subject to administration of the General Accounting Office, should read 26 CFR § 31, particularly Subpart G, as a multitude of procedural sins are exposed in these regulations.

                                Subpart A -- Introduction, §§ 31.0-1 - 31.0-4, begins on page 11, of the April 1, 1998 edition of this volume. In order to secure subject matter, the introduction is as follows:

                                § 31.0-1 Introduction.

                                (a) In general. The regulations in this part relate to the employment taxes imposed by subtitle C (chapters 21 to 25, inclusive) of the Internal Revenue Code of 1954, as amended. References in the regulations to the "Internal Revenue Code" or the "Code" are references to the Internal Revenue Code of 1954, as amended, unless otherwise indicated. References to the Federal Insurance Contributions Act, the Railroad Retirement Tax Act, and the Federal Unemployment Tax Act are references to chapters 21, 22, and 23, respectively, of the Code. References to sections of law are references to sections of the Internal Revenue Code unless otherwise indicated. The regulations in this part also provide rules relating to the deposit of other taxes by electronic funds transfer.

                                (b) Division of regulations. The regulations in this part are divided into 7 subparts. Subpart A contains provisions relating to general definitions and use of terms, the division and scope of the regulations in this part, and the extent to which the regulations in this part supersede prior regulations relating to employment taxes. Subpart B relates to the taxes under the Federal Insurance Contributions Act. Subpart C relates to the taxes under the Railroad Retirement Tax Act. Subpart D relates to the tax under the Federal Unemployment Tax Act. Subpart E relates to the collection of income tax at source on wages under chapter 24 of the Code. Subpart F relates to the provisions of chapter 25 of the Code which are applicable in respect of the taxes imposed by chapters 21 to 24, inclusive, of the Code. Subpart G relates to selected provisions of subtitle F of the Code, relating to procedure and administration, which have special application in respect of the taxes imposed by subtitle C of the Code. Inasmuch as these regulations constitute Part 31 of Title 26 of the Code of Federal Regulations, each section of the regulations is preceded by a section symbol and 31 followed by a decimal point (§ 31.). Sections of law or references thereto are preceded by "Sec." or the word "section".

                                Those wishing to track the Social Security act and related legislation would be well served to read § 31.0-2, General definitions and use of terms, as cites for the original Social Security Act of 1935 and major amendments through 1972 are listed in the definitions. The definition at § 31.0-2(e) is the only one that will be reproduced here:

                                (e) Subpart E. As used in Subpart E of this part, unless otherwise expressly indicated, tax means the tax required to be deducted and withheld from wages under section 3402 of the Code.

                                The withholding at 26 U.S.C. § 3402 relates to the so-called "income" tax, a/k/a "normal" tax. Therefore, 26 CFR § 31 relates to Social Security and related taxes, and income tax prescribed in Subtitle A of the Internal Revenue Code. Administrative procedure addressed in Subpart G therefore relates to both Social Security and income tax, where applicable, railroad retirement tax, unemployment tax, etc.

                                Although the subpart is reasonably long, I'm going to reproduce § 31.0-3, Scope of regulations, nearly in its entirety as there are important elements in it which I will underscore as a means of emphasis. Of particular note, definitions are applicable for determining liability:

                                § 31.0-3 Scope of regulations.

                                (a) Subpart B. The regulations in Subpart B of this part related to the imposition of the employee tax and the employer tax under the Federal Insurance Contributions Act with respect to wages paid and received after 1954 for employment performed after 1936. In addition to employment in the case of remuneration therefor paid and received after 1954, the regulations in Subpart B of this part relate also to employment performed after 1954 in the case of remuneration therefor paid and received before 1955. The regulations in Subpart B of this part include provisions relating to the definition of terms applicable in the determination of the taxes under the Federal Insurance Contributions Act, such as "employee", "wages", and "employment". The provisions of Subpart B of this part relating to "employment" are applicable also, (1) to the extent provided in § 31.3121(b)-2, to services performed before 1955 the remuneration for which is paid after 1954, and (2) to the extent provided in § 31.3121(k)-3, to services performed before 1955 the remuneration for which was paid before 1955. (For prior regulations on similar subject matter, see 26 CFR (1939) Part 408 (Regulation 128).)

                                [(b) Subpart C omitted, relates to Railroad Retirement Tax Act]

                                (c) Subpart D. The regulations in Subpart D of this part relate to the imposition on employers of the excise tax under the Federal Unemployment Tax Act for the calendar year 1955 and subsequent calendar years with respect to wages paid after 1954 for employment performed after 1938. In addition to employment in the case of remuneration therefor paid after 1954, the regulations in Subpart D of this part relate also to employment performed after 1954 in the case of remuneration therefor paid before 1955. The regulations in Subpart D of this part include provisions relating to the definition of terms applicable in the determination of the tax under the Federal Unemployment Tax Act, such as "employee", "employer", "employment", and "wages". The regulations in Subpart D of this part also include provisions relating to the credits against the Federal tax for State contributions. (For prior regulations on similar subject matter, see 26 CFR (1939) Part 403 (Regulations 107).)

                                (d) Subpart E. The regulations in Subpart E of this part relate to the withholding under chapter 24 of the Code of income tax at source on wages paid after 1954, regardless of when such wages were earned. The regulations in Subpart E of this part include provisions relating to the definition of terms applicable in the determination of the tax under chapter 24 of the Code, such as "employee", "employer", and "wages". (For prior regulations on similar subject matter, see 26 CFR (1939) Part 406 (Regulations 120).)

                                (e) Subpart F. The regulations in Subpart F of this part deal with the general provisions contained in chapter 25 of the Code, which relate to the employment taxes imposed by chapters 21 to 24, inclusive, of the Code. (For prior regulations on the subject matter of section 3501, see 26 CFR (1939) 411.802 and 408.803 (Regulations 114 and 128, respectively). For prior regulations on the subject matter of section 3504, see 26 CFR (1939) 406.807 and 408.906 (Regulations 120 and 128, respectively).)

                                (f) Subpart G. The regulations in Subpart G of this part, which are prescribed under selected provisions of subtitle F of the Code, relate to the procedural and administrative requirements in respect of records, returns, deposits, payments, and related matters applicable to the employment taxes imposed by subtitle C (chapters 21 to 25, inclusive) of the Code. In addition, the provisions of Subpart G of this part relate to adjustments and to claims for refund, credit, or abatement, made after 1954, in connection with the employment taxes imposed by subtitle C of the Internal Revenue Code of 1954, by chapter 9 of the Internal Revenue Code of 1939, or by the corresponding provisions of prior law, but not to any adjustment reported, or credit taken, in whole or in part on any return or supplemental return filed on or before July 31, 1960. The provisions of Subpart G of this part also relate to deposits of taxes imposed by subchapter B on chapter 9 of the 1939 Code or by corresponding provisions of prior law with respect to compensation paid after 1954 for services rendered before 1955. For other administrative provisions which have application to the employment taxes imposed by subtitle C of the Code, see Part 301 of this chapter (Regulations on Procedure and Administration). (The administrative and procedural regulations applicable with respect to a particular employment tax for a prior period were combined with the substantive regulations relating to such tax for such period. For the regulations applicable to the respective taxes for prior periods, see paragraphs (a), (b), (c), and (d) of this section.) Subpart G of this part also provides rules relating to the deposit of other taxes by electronic funds transfer.

                                Reproduction of § 31.0-3 was primarily to demonstrate that regulations in this part (1) apply to the group of taxes that issue under or in connection with the Social Security tax system, inclusive of unemployment tax, etc., and income tax prescribed in Subtitle A, and (2) definitions in 26 U.S.C. §§ 3121 & 3401 determine application of the tax.

                                We can dispose of whatever questions there might be concerning application of these regulations in reasonably short order by beginning with the definition of "American employer" at 26 CFR § 31.3121(g)-1:

                                § 31.3121(h)-1 American employer.

                                (a) The term "American employer" means an employer which is (1) the United States or any instrumentality thereof, (2) an individual who is a resident of the United States, (3) a partnership, if two-thirds or more of the partners are residents of the United States, (4) a trust, if all of the trustees are residents of the United States, or (5) a corporation organized under the laws of the United States or of any State. For provisions relating to the terms "State" and "United States", see § 31.3121(e)-1.

                                (b) For provisions relating to services performed outside the United States by a citizen of the United States as an employee for an American employer, see paragraph (c)(3) of § 31.3121(b)-3 and paragraph (e) of § 31.3121(b)(4)-1.

                                We're back to definitions reproduced earlier, but the definitions of "State", "United States", and "citizen" at § 31.3121(e)-1 simply cannot be resisted:

                                § 31.3121(e)-1 State, United States, and citizen

                                (a) When used in the regulations in this subpart, the term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, and Territories of Alaska and Hawaii before their admission as States, and (when used with respect to services performed after 1960) Guam and American Samoa.

                                (b) When used in the regulations in this subpart, the term "United States", when used in a geographical sense, means the several states (including the Territories of Alaska and Hawaii before their admission as States), the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. When used in the regulations in this subpart with respect to services performed after 1960, the term "United States" also includes Guam and American Samoa when the term is used in a geographical sense. The term "citizen of the United States" includes a citizen of the Commonwealth of Puerto Rico or the Virgin Islands, and, effective January 1, 1961, a citizen of Guam or American Samoa.

                                Application of the definitions above have already been determined to be limited to territory of the United States, so we don't have to engage in speculation. The regulation, and the corresponding definition at 26 U.S.C. § 3121, say what they say. Social Security and kindred taxes have always been applicable only in territory of the United States, including Alaska and Hawaii prior to admission as States of the Union. There is and never has been a constitutionally enumerated power authorizing Congress to institutionalize socialistic government policy throughout the nation. This is one of the more sinister elements of Cooperative Federalism that travels hand-in-hand with the entire social welfare system -- a mathematically impossible scheme that of necessity will bankrupt the American people.

                                The first exclusionary provision in § 31.3121(h)-1 for "American employer" is § 31.3121(b)-3(c)(3):

                                (3) By a citizen of the United States as an employee for an American employer. Services performed after 1954 outside the United States by a citizen of the United States as an employee for an American employer constitutes employment provided the services are not specifically excepted under section 3121(d). For definitions of "citizen of the United States" and "American employer", see §§ 31.3121(e)-1 and 3121(h)-1, respectively.

                                The second exclusionary cite is § 31.3121(e)-1, and applies to "Services performed on or in connection with a non-American vessel or aircraft." It's remote enough that it won't be reproduced here.

                                Life, Light, Love & Laughter,
                                Dale Pond



                              • Doug
                                Subsequently, several states have enacted laws restricting the use or display of SSNs. Specifically, we have identified 11 states-Arkansas, Arizona,
                                Message 15 of 15 , Aug 6, 2007
                                  Subsequently, several states have enacted laws restricting the use or display of SSNs. Specifically, we have identified 11 states-Arkansas,

                                  Arizona, Connecticut, Illinois, Maryland, Michigan, Minnesota, Missouri, Oklahoma, Texas, and Virginia

                                  Different States have different laws regarding SS # disclosure. Go to the below web site and it lists the laws by state.

                                  http://www.gao <http://www.gao.gov/new.items/d051016t.pdf>
                                  gov/new.items/d051016t.pdf
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