42 U.S.C. § 432

Processing of tax data

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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. 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. For purposes of carrying out the return processing program described in the preceding sentence, the Commissioner of Social Security shall request, not less than annually, such information described in section 7529(b)(2) of the Internal Revenue Code of 1986 as may be necessary to ensure the accuracy of the records maintained by the Commissioner of Social Security related to the amounts of wages paid to, and the amounts of self-employment income derived by, individuals. 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.

Notes of Decisions
Cited in 52 cases (8 in the last 5 years), 1976–2024 · leading case: C. Etta Rice v. Jo Anne B. Barnhart, Comm'r of Soc. Sec., 384 F.3d 363 (7th Cir. 2004).
C. Etta Rice v. Jo Anne B. Barnhart, Comm'r of Soc. Sec., 384 F.3d 363 (7th Cir. 2004). “42 U.S.C. §§ 432 (d)(1)(A), 1382c(a)(3)(A).”
Ficca v. Astrue, 901 F. Supp. 2d 533 (M.D. Penn. 2012). “Furthermore, [a]n individual shall be determined to be under a disability only if his physical or mental impairment or impairments are of such severity that he is not only unable to do his previous work but cannot, considering his age, education, and work experience, engage in…”
Weidman v. Colvin, 164 F. Supp. 3d 650 (M.D. Penn. 2015). “” 42 U.S.C. § 432 (d)(1)(A). Furthermore, • [a]n individual shall be determined to be under a disability only if [her] physical or mental impairment or impairments are of such severity that [she] is not only unable to do [her] previous work but cannot, considering [her] age,…”
Hudson-Kane v. Berryhill, 247 F. Supp. 3d 908 (M.D. Tenn. 2017). “See 42 U.S.C. §§ 432 (d)(3) and 1382e(a)(3)(D); 20 C.”
Thomas Bryan v. Comm'r Soc. Sec., 383 F. App'x 140 (3rd Cir. 2010). “” 42 U.S.C. § 432 (d)(1)(A). “[T]o decide whether [a claimant is] disabled” the ALJ engages in a “five-step sequential evaluation process.”
Ronald MAGGARD, Plaintiff-Appellant, v. Kenneth S. APFEL, Comm'r of the Soc. Sec. Admin., Defendant-Appellee, 167 F.3d 376 (7th Cir. 1999). “To be eligible for DIB and SSI benefits, a claimant must prove he is unable to engage in any substantial gainful activity by reason of a medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last…”
Sierra Club, a Corp. v. Robert F. Froehlke, Sec'y of the Army, 534 F.2d 1289 (8th Cir. 1976). “Nor are we unmindful that the project was authorized by the Congress well prior to the passage of NEPA, 40 and that portions of the project involving large sums of money have now been completed. While it is clear that all would not have come to the same conclusions in the…”
Stockbridge-Munsee Cmty. v. United States, 593 F. Supp. 2d 44 (D.D.C. 2009). “On May 23, 2008, Interior issued a decision taking approximately 13,000 acres into trust for the Oneida Nation. The Stockbridge-Munsee Community is an Indian tribe recognized by the United States.”
James Ray CLARK, Plaintiff-Appellant, v. Louis W. SULLIVAN, M.D., Sec'y of Health & Human Servs., Defendant-Appellee, 891 F.2d 175 (7th Cir. 1989). “” This testimony from a variety of doctors is alone sufficient to support the AU’s minimal reliance on Clark’s subjective complaints.”
Weitzel v. Colvin, 967 F. Supp. 2d 1089 (M.D. Penn. 2013). “Furthermore, [a]n individual shall be determined to be under a disability only if his physical or mental impairment or impairments are of such severity that he is not only unable to do his previous work but cannot, considering his age, education, and work experience, engage in…”
Compton v. Colvin, 218 F. Supp. 3d 316 (M.D. Penn. 2016). “Further, [a]n individual shall be determined to be under a disability only if his physical or mental impairment or impairments are of such severity that he is not only unable to do his previous work but cannot, considering his age, education, and work experience, engage in any…”
Jud. Watch, Inc. v. Soc. Sec. Admin., 799 F. Supp. 2d 91 (D.D.C. 2011). · cites it 2× “42 U.S.C. § 432 . The SSA uses the information gathered from the W-2 form to determine which employers will receive “no-match” letters.”
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