Court Opinion

ID: 9471252
Source: CourtListenerOpinion
Date Created: 2023-08-05 03:28:03.840981+00
Date Added: 2024-06-11T17:42:19.816775
License: Public Domain

VAN PELT, Senior District Judge,
concurring:
I reluctantly concur with the opinion of the Court. My concern is not with the logic or thought expressed in Judge Mikva’s opinion. Instead, I am disturbed that the present state of the law does not allow the Social Security Administration (SSA) access to the tax records in question.
This type of information is necessary to maintain the integrity of the social security system. As indicated in the opinion, there may be available to Congress the creation of another exception to the confidentiality requirement of Section 6103 which would give the SSA the tax return information it needs, and I believe deserves. Such congressional authority should be a matter of *459high priority in order to determine the amount of improper, undetected payments to benefit recipients which are made each year and the extent to which such recipients are defrauding, not only our government, but also the honest taxpayers who have to pay more than their share of taxes to make up for the loss created by these intentional delinquencies.