Tax Compliance for Social Security Administration Employees

Thursday, July 23, 2015
Report Number: 
Report Type: 
Audit Report
Office Affiliation: 

We are issuing this report to provide information about Social Security Administration (SSA) employees’ compliance with Federal income tax laws.

According to C.F.R. 2635 Standards of Ethical Conduct for Employees of the Executive Branch, Federal employees have a responsibility to the Government and U.S. citizens to be loyal to the Constitution, laws, and ethical principles above private gain. One of the principles of the regulation requires that all Federal employees satisfy in good faith their obligations as citizens. This includes all financial obligations, especially Federal, State, and local taxes imposed by law.

In 1993, the Internal Revenue Service (IRS) developed the Federal Employee/Retiree Delinquency Initiative program to promote Federal tax compliance among current and retired Federal employees. The annual report identifies Federal agencies that have employees who are delinquent in paying Federal taxes.