SSN Policy Manual

Some Examples

Authur Thomas v. Taco Bell Authur Thomas was hired by Taco Bell on June 18, 1993,and after a short training session he was fired for refusing to provide the assistant manager with a social security number. Unlike most large American businesses, Taco Bell demonstrated an honest regard for learning the truth. This responsible position helped both Authur Thomas and Taco Bell avoid expensive litigation; in the end, Taco Bell restored Authur7slost pay and offered him his job back. There is no actual Authur Thomas v. Taco Bell case because the issue never went to court. Certainly, it is refreshing to learn about businesses who make an extra effort to do what is right! Taco Bell's legal department verified each legal fact with both the Social Security Administration and with the Internal Revenue Service. Their investigation resulted in the following discoveries: The Social Security Administrationverified that there is no law which requires an individual to obtain a social security number. Social Security is a voluntary system in that no one is required to obtain a social security number. There is no IRS penalty imposed on a corporation by the IRS if the failure to show a social security number or TIN for an employee is due to reasonable cause and not to willful neglect. The employer must request the employee to provide the employer with a social security number or TIN. If the employee refuses to provide the number (regardless of whether it is a religious issue or for any other reason) and the employer fails to include that information in his returns without the social security number, then the 96721(c)(l)(B) $50.00 penalty applies. The Internal Revenue Code only makes it appear to require that which is actually voluntary. That the IRS does not have the authority to require an employer to provide or deny employment or services to anyone who refuses to disclose a social security number or TIN. This is a matter between the individual and the employer. An additional result of Taco Bell's research caused them to change their employment application to include the word "optional" in the social security number field.