United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2004-08-31 monographic deposited born digital 34 p. GA 1.13:GAO-04-712 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-712 P0b002ee1803a5be0 f:d04712 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-04-712 machine generated eng fdlp REPORT GAOREPORTS-GAO-04-712 GAO-04-712 Data integrity Fines (penalties) Payroll records Personnel records Reporting requirements Social security number Tax administration Tax law Tax violations Income taxes SSA Earnings Suspense File Other Written Product A11978 Inaccurate social security numbers (SSN) on wage statements contribute to growth in the Social Security Administration's (SSA) Earnings Suspense File, increase the Internal Revenue Service's (IRS) workload to ensure that wages are properly identified for those earning them, and burden individuals who must work with SSA and IRS to resolve disputes that may affect their social security benefits and tax obligations. IRS's ability to penalize employers for submitting inaccurate SSNs on wage statements is intended to promote SSN accuracy. Items GAO was asked to describe included: (1) the statutory provisions authorizing IRS to penalize employers who file wage statements with inaccurate SSNs; (2) IRS's program to penalize such employers; and (3) the extent IRS's program meets legislative requirements, the likelihood of any penalties, and any program changes being considered. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-712/html/GAOREPORTS-GAO-04-712.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-712/pdf/GAOREPORTS-GAO-04-712.pdf GAO-04-712 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-712 Other Written Product GAO-04-712; Tax Administration: IRS Needs to Consider Options for Revising Regulations to Increase the Accuracy of Social Security Numbers on Wage Statements; Data integrity Fines (penalties) Payroll records Personnel records Reporting requirements Social security number Tax administration Tax law Tax violations Income taxes SSA Earnings Suspense File Public Law 99-514 Public Law 101-239 Public Law 104-208 Title 26 Part 301.6724 26 CFR Part 301.6724