90 STAT. 1712
42 USC 601, 651. "State." 26 USC 6109. Regulations. 42 USC 405. 42 USC 408.
26 USC 6404.
PUBLIC LAW 94-455—OCT. 4, 1976 ual who is or appears to be so affected to furnish to such State (or political subdivision thereof) or any agency thereof h a v i n g administrative responsibility for the law involved, the social security account number (or numbers, if he has more than one such number) issued to him by the Secretary. " ( i i) I f and to the extent that any provision of Federal law heretofore enacted is inconsistent with the policy set forth in clause (i) of this subparagraph, such provision shall, on and after the date of the enactment of this subparagraph, be null, void, and of no effect. " ( i i i) For purposes of clause (i) of this subparagraph, an agency of a State ( o r political subdivision thereof) charged with the administration of any general public assistance, driver's license, o r motor vehicle registration law which did not use the social security account number for identification under a law or regulation adopted before January 1, 1975, may require an individual to disclose his or her social security number to such agency solely for the purpose of administering the laws referred to in clause (i) above and for the purpose of responding to requests for information from an agency operating pursuant to the provisions of part A or D of title IV of the Social Security Act. " ( i v) For purposes of this subparagraph, the term 'State' includes the District of Columbia, the Commonwealth of P u e r to Rico, the V i r g i n Islands, Guam, the Commonwealth of the Northern Marianas, and the T r u s t Territory of the Pacific Islands." (c) Section 6109 (relating to identifying numbers) is amended by adding at the end thereof the following new subsection: " (d) UsE OF SociAL SECURITY AccouNT NuMBER.—The social security account number issued to a n individual for purposes of section 205(c)(2)(A) of the Social Security Act shall, except as shall otherwise be specified under regulations of the Secretary, be used as the identifying number for such individual for purposes of this title." (d)(1) Section 208 of the Social Security Act is amended by inserting after subsection (g) the following new subsection: " (h) discloses, uses, or compels the disclosure of the social security number of any person in violation of the laws of the United States; " (2) section 208(g)(2) of such Act is amended by a d d i n g "or" a t the end thereof. SEC. 1212. ABATEMENT OF INTEREST WHEN RETURN IS PREPARED FOR TAXPAYER BY THE INTERNAL REVENUE SERVICE. (a) IN GENERAL.—Section 6404 (relating to abatements) is amended by adding at the end thereof the following new subsection: " (d) ASSESSMENTS ATTRIBUTABLE TO CERTAIN MATHEMATICAL ERRORS BY INTERNAL REVENUE SEI^VICE.—In the case of an assessment of any
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26 USC 6404 "lote.
tax imposed by chapter 1 attributable in whole or in part to a mathematical error described in section 6213(f)(2)(A), if the return was prepared by an officer or employee of the I n t e r n a l Revenue Service acting in his official capacity to provide assistance to taxpayers in the preparation of income tax returns, the Secretary is authorized to abate the assessment of all or any part of any interest on such deficiency for any period ending on or before the 30th day following the date of notice and demand by the Secretary for payment of the deficiency." (b) EEFECTIVE D A T E. — The amendment made by subsection (a) shall apply with respect to returns filed for taxable years ending after the date of the enactment of this Act.
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