During the past several years, the Social Security Administration (SSA) has issued thousands of so-called “no-match letters” to employers around the country. These letters advise employers that certain Social Security Numbers (SSN) provided by employees do not match the names of the individuals that SSA has on file for such numbers. Although not always the case, no-matches are often caused by employees who are not authorized to work in the United States (and are using either a false SSN or an SSN assigned to someone else). This issue is of considerable concern to employers because of increased immigration enforcement against companies who employ unauthorized foreign workers. Although recent guidance from immigration enforcement agencies has reduced the emphasis placed on no-match letter compliance, it remains a potential enforcement strategy going forward as the government improves its electronic verification procedures and data integrity. Our firm has counseled employers on employer sanction issues and has represented employers in such enforcement proceedings since these laws were enacted more than 20 years ago.