By Steven D. Mercatante Esq.
 
Take note: the Social Security Administration (SSA) has discontinued Form SSA-7028, ostensibly because the SSA legal team determined SSA-7028 lacked the ability to qualify as proper third party notification. Such a huge change leaves many unanswered questions for those of you processing IRS B-Notices or looking forward to the Fall B-Notice season. The following article will first summarize Form SSA-7028’s role in the processing a B-Notice (a notice that the name/TIN combination submitted on an information return has failed to match either IRS or SSA records) and then explain what the IRS has done before finishing with a look at what guidance can be expected in the near future.
 
First, a summary of B-Notice processing basics.