42 U.S.C. § 432 : US Code - Section 432: Processing of tax data

Search 42 U.S.C. § 432 : US Code - Section 432: Processing of tax data

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 of this chapter. 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. 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.