# Recurring Identification Is Needed to Ensure That Employers Full Pay the Deferred Social Security Tax
> **Audit** by Treasury Inspector General for Tax Administration · 2023-05-22
> *About: Internal Revenue Service*
## Report
- **Title:** Recurring Identification Is Needed to Ensure That Employers Full Pay the Deferred Social Security Tax
- **Submitting OIG:** Treasury Inspector General for Tax Administration
- **Component agency:** Internal Revenue Service
- **Type:** Audit
- **Publication date:** 2023-05-22

## Recommendations

- **Rec 1** (Closed): The Commissioner, Small Business/Self-Employed Division, should ensure that the 3,231 tax accounts are updated to reflect the correct balance due.
- **Rec 2** (Open): The Commissioner, Small Business/Self-Employed Division, should continue to identify new tax accounts with a Social Security tax deferral at least through Calendar Year 2024 to ensure that all unpaid deferrals are identified for collection as…
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/recurring-identification-needed-ensure-employers-full-pay-deferred-social-security)
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