Terry Jeffrey
I have a challenge for members of Congress now vowing that the federal government will enforce the immigration laws in the future if we just let them take the illegal aliens in the United States today and put them on a "pathway to citizenship."

It is this: Investigate the employer who -- according to the Office of the Inspector General of the Social Security Administration (SSA) -- filed 37,375 inaccurate W-2s in tax year 2005. In fact, investigate all employers who have similarly filed massive numbers of bad W-2s.

Forget the employers who filed 100, 200 or even 500 bad W-2s per year. Give them a pass -- for now. Focus only on those that filed thousands.

Make them sit publicly in congressional hearings and explain how and why they filed so many bad documents with the IRS. Make them as famous as they deserve to be.

When you are done with that, bring in any administration official who wants to defend these employers -- or the workers who provided these employers with false Social Security Numbers when they took the jobs for which the bad W-2s were filed.

The truth: Our government is willfully refusing to enforce the immigration laws not only at the border but also in the workplace.

Congress can play one of two roles here: It can expose the executive's intentional non-enforcement of the law or be a co-conspirator in that non-enforcement.

If Congress chooses the latter, why should any American believe that it and the administration will join together after they enact an illegal-alien amnesty and enforce laws they refuse to enforce now?

As I reported before in this column, the SSA inspector general on Dec. 15, 2008, published an analysis of "no-match" W-2s. These are W-2s on which the name and the Social Security Number do not match and SSA cannot readily determine the true identity of the worker for whom it was filed. SSA dumps these into what it calls the "Earnings Suspense File" (ESF).

In this 2008 report, the inspector general looked at the W-2s SSA dropped into the ESF for tax year 2005.

He discovered that 10.1 million no-match W-2s were filed that year, and 871,000 employers filed at least one. But an elite group -- 1,650 employers -- filed 500 or more. "These employers had reported no-matches that ranged from 501 to 37,375," said the IG, "and about 44 percent of the employers had reported ... 1,000 or more no-matches to SSA."

So, who was the employer that filed 37,375? In the IG's report, this employer is anonymous.

But it is not anomalous. On March 7, 2005, the Government Accountability Office released an audit report on the no-match W-2s filed from 1985 to 2000.

Terry Jeffrey

Terence P. Jeffrey is the editor-in-chief of CNSNews

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