U.S. employers annually send the Social Security Administration (SSA) millions of earnings reports (W-2 Forms) in which the combination of employee name and social security number does not match SSA records.  In some of these cases (specifically, situations where a company has more than 10 workers whose names/numbers do not match and those workers represent at least one-half of one percent of the company’s workforce), the SSA sends a letter that informs the employer of this fact.  The letter is commonly referred to as a “no-match letter.”  Another federal agency, Immigration and Customs Enforcement (ICE), sends out a similar letter when it is unable to confirm that an immigration-status document or employment-authorization document referenced by an employee completing a Form I-9 was actually assigned to that person.  The receipt of a no-match letter raises issues about whether the employee who is the subject of the letter is authorized to work in the United States.  On August 10, 2007, the Department of Homeland Security (DHS) issued final regulations addressing the legal obligations of employers once they receive a no-match letter from the SSA or ICE.