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    "ocrText": "The original documents are located in Box 18, folder \"1974/12/31 HR3538 Relief of Selmer\nAmundson\" of the White House Records Office: Legislation Case Files at the Gerald R.\nFord Presidential Library.\nCopyright Notice\nThe copyright law of the United States (Title 17, United States Code) governs the making of\nphotocopies or other reproductions of copyrighted material. Gerald R. Ford donated to the United\nStates of America his copyrights in all of his unpublished writings in National Archives collections.\nWorks prepared by U.S. Government employees as part of their official duties are in the public\ndomain. The copyrights to materials written by other individuals or organizations are presumed to\nremain with them. If you think any of the information displayed in the PDF is subject to a valid\ncopyright claim, please contact the Gerald R. Ford Presidential Library.\nExact duplicates within this folder were not digitized.\nDigitized from Box 18 of the White House Records Office Legislation Case Files at the Gerald R. Ford Presidential 12/31\nAPPROVED DEC 31 1974\nACTION\nTHE WHITE HOUSE\nLast Day: December 31\nWASHINGTON\nPosted m alrado\nDecember 28, 1974\nTo ARCHINES\n1/3/75\nMEMORANDUM FOR\nTHE PRESIDENT\nFROM:\nKEN COLE\nSUBJECT:\nEnrolled Bill H.R. 3538\nFor the Relief of Selmer Amundson\nAttached for your consideration is H.R. 3538, sponsored\nby Representative Nelsen, which would enable Selmer Amundson\nto qualify for disability insurance benefits by permitting\nthe crediting of self-employment income for 1964-1966 to\nhis social security earnings record after the time allowable\nunder present law.\nThe bill also contains a rider which would add Montana to\nthe list of states which may include policemen and firemen\nin their voluntary agreements with HEW for coverage of\nState and local employees under the social security system.\nOMB recommends approval and provides additional background\ninformation in its enrolled bill report (Tab A).\nPhil Areeda and Max Friedersdorf both recommend approval.\nRECOMMENDATION\nThat you sign H.R. 3538 (Tab B).\nFORD LIBRARY GREAT\nEXECUTIVE OFFICE OF THE PRESIDENT\nOFFICE OF MANAGEMENT AND BUDGET\nWASHINGTON, D.C. 20503\nDEC 24 1974\nMEMORANDUM FOR THE PRESIDENT\nSubject: Enrolled Bill H.R. 3538 - For the relief of\nSelmer Amundson\nSponsor - Rep. Nelsen (R) Minnesota\nLast Day for Action\nDecember 31, 1974 - Tuesday\nPurpose\nWaives the applicable statute of limitation provision of\nthe Social Security Act in order to authorize the crediting\nfor social security disability purposes of Selmer Amundson's\nself-employment income for 1964 through 1966; amends the\nAct to permit social security coverage of policemen and\nfiremen in Montana.\nAgency Recommendations\nOffice of Management and Budget\nApproval\nDepartment of Health, Education,\nand Welfare\nApproval\nDiscussion\nH.R. 3538 would enable Selmer Amundson to qualify for\ndisability insurance benefits by permitting the crediting\nof self-employment income for 1964-1966 to his social\nsecurity earnings record after the time allowable under\npresent law. The bill also contains a rider which would\nadd Montana to the list of States which may include policemen\nand firemen in their voluntary agreements with HEW for\ncoverage of State and local employees under the social\nsecurity system.\n2\nSelmer Amundson. In order to be insured for disability benefits\nunder the social security program, it is necessary for a\nperson to have at least 5 years (20 quarters) of social\nsecurity coverage during the 10-year period ending with the\nquarter in which he becomes disabled. The Social Security\nAct provides that self-employment income for any year may\nnot be credited for social security purposes unless a tax\nreturn is filed with the Internal Revenue Service before the\nexpiration of 3 years, 3 months, and 15 days following the\nend of that year.\nMr. Amundson applied for disability benefits in February 1971,\nstating that he had been disabled since 1968. Upon being\nadvised by the Social Security Administration that his social\nsecurity earnings record showed no earnings credits for the\nyears 1964 through 1968, Mr. Amundson stated that he had\nnet earnings from self-employment in those years sufficient\nto provide four quarters of social security coverage in each\nyear.\nAn investigation of the discrepancy revealed that Mr. Amundson's\naccountant, who had been entrusted with the appropriate\ntax documents and payments, had failed to file Mr. Amundson's\ntax returns for each of the years 1964 through 1968. At\nthe time of congressional consideration of this bill, the\naccountant had been indicted on 31 counts of income tax\nevasion, including a count involving failure to pay Mr. Amundson's\ntax.\nMr. Amundson's tax attorney filed tax returns for the years\ninvolved, and paid the taxes due, in December, 1971. Accordingly,\nunder the statute of limitations provision, Mr. Amundson\nreceived social security earnings credit for 1967 and 1968,\nbut could not receive credit for the three preceding years.\nAs a result, Mr. Amundson cannot meet the statutory require-\nments for eligibility for social security disability benefits\nwithout special legislative relief.\nH.R. 3538 would authorize Mr. Amundson's 1964-1966 earnings\nto be credited to his earnings record, thus permitting him\nto qualify for disability benefits. HEW submitted a report\nto the House Judiciary Committee in June, 1974 indicating\nthat it had no objection to H.R. 3538. In its report, HEW\nstated:\nKINKARY\n3\n\"It seems to us that the situation of Mr. Amundson\nis a particularly unfortunate one. Mr. Amundson was\ncorrect and conventional in his handling of his tax\nreturns and tax payments for the years 1964 through\n1968, and except for the abuse of trust by his\naccountant would have had social security credit for\nall of these years. An extremely unusual feature of\nthe present case is the fact that the preparation of\nMr. Amundson's tax returns and his payment to the\naccountant of taxes due occurred in each of 5\ndifferent years. The fact that the accountant con-\ntinued as an apparently reputable member of his\nprofession and community during all of this period\nand beyond would certainly tend to confirm to a\nperson in Mr. Amundson's situation that his tax\nreturns were being properly filed.\n\"Although we ordinarily oppose enactment of private\nrelief bills giving special treatment to individuals\nunder the social security program, we believe that.\nMr. Amundson's situation is so unusual and so\ndeserving of remedy that we do not oppose enactment\nof H.R. 3538.\"\nMontana Rider. Current law permits some 20 States and\nPuerto Rico to include policemen and firemen in their\nvoluntary agreements with HEW to provide social security\ncoverage for State and local employees. H.R. 3538 would\nadd Montana to this list of States. In its letter on the\nenrolled bill, HEW states that although the Department\nfavors general language to eliminate the statutory pro-\nhibition against the coverage of policemen and firemen\nunder the voluntary agreements with States, it has no\nobjection to granting Montana an exemption already enjoyed\nby a number of other States.\nNeefoed\nAssistant Director for\nLegislative Reference\nEnclosure\nBEAULD 1. FORD LIBRARY\nTHE WHITE HOUSE\nACTION MEMORANDUM\nWASHINGTON\nLOG NO.: 836\nDate: December 26, 1974\nTime: 9:00 a.m.\nFOR ACTION: Pam Needham who\nCC (for information): Warren Handriks\nMax Friedersdorf o.k.\nJerry Jones\nPhil Areeda no obj\nFROM THE STAFF SECRETARY\nDUE: Date: Monday, December 26\nTime: 3:00 p.m.\nSUBJECT:\nEnrolled Bill H.R. 3538 - For the relief of Selmer Amundson\nACTION REQUESTED:\nFor Necessary Action\nFor Your Recommendations\nи\nPrepare Agenda and Brief\nDraft Reply\nFor Your Comments\nDraft Remarks\nREMARKS:\nPlease returntto Judy Johnston, Ground Floor West Wing\nBERA n YORD LIBRARY\nPLEASE ATTACH THIS COPY TO MATERIAL SUBMITTED.\nIf you have any questions or if you anticipate a\ndelay in submitting the required material, please\nK. R. COLE, JR.\ntelephone the Staff Secretary immediately\nFor the President\nTHE WHITE HOUSE\nON MEMORANDUM\nWASHINGTON\nLOG NO.: 836\nDate: December 26, 1974\nTime: 9:00 a.m.\nFOR ACTION: Pam Needham\nCC (for information): Warren Hendriks\nMax Friedersdorf\nJerry Jones\nPhil Areeda\nFROM THE STAFF SECRETARY\nDUE: Date: Monday, December 26\nTime: 3:00 p.m.\nSUBJECT:\nEnrolled Bill H.R. 3538 - For the relief of Selmer Amundson\nACTION REQUESTED:\nFor Necessary Action\nFor Your Recommendations\nX\nPrepare Agenda and Brief\nDraft Reply\nX For Your Comments\nDraft Remarks\nREMARKS:\nPlease return to Judy Johnston, Ground Floor West Wing\nGERALS ? FORD\nPLEASE ATTACH THIS COPY TO MATERIAL SUBMITTED.\nIf you have any questions or if you anticipate a\ndelay in submitting the required material, please\ntelephone the Staff Secretary immediately.\nWarren K, Hendriks\nFor the President\nTHE WHITE HOUSE\nWASHINGTON\nDecember 26, 1974\nWARREN HENDRIKS\nMEMORANDUM FROM: Ven FOR: MAX L.\nFRIEDERSDORF\nSUBJECT:\nAction Memorandum - Log No. 836\nEnrolled Bill H.R. 3538 - Relief of Selmer Amundson\nThe Office of Legislative Affairs concurs in the attached proposal\nand has no additional recommendations.\nAttachment\nSTATE FORD LIBRARY\nTHE WHITE HOUSE\nACTION MEMORANDUM\nWASHINGTON\nLOG NO.: 836\nDate: December 26, 1974\nTime: 9:00 a.m.\nFOR ACTION: Pam Needham oh\nCC (for information): Warren Heedriks\nMax Friedersdorf o.k.\nJerry Jones\nPhil Areeda\nFROM THE STAFF SECRETARY\nDUE: Date: December 28\nTime: 3:00 p.m.\nSUBJECT:\nEnrolled Bill H.R. 3538 - For the relief of Selmer Amundson\nACTION REQUESTED:\nFor Necessary Action\nFor Your Recommendations\nX\nPrepare Agenda and Brief\nDraft Reply\nX\nFor Your Comments\nDraft Remarks\nREMARKS:\nPlease returntto Judy Johnston, Ground Floor West Wing\nNo objection\nP. And\nPLEASE ATTACH THIS COPY TO MATERIAL SUBMITTED.\nIf you have any questions or if you anticipate a\ndelay in submitting the required material, please\nK. R: COLE, JR.\ntelephone the Staff Secretary immediately\nFor the President\nHEALTH.\nOF\nDESUCATION.\nDEPARTMENT OF HEALTH, EDUCATION. AND WELFARE\nU.S.A.\nHonorable Roy L. Ash\nDirector\nOffice of Management and Budget\nDEC 24 1974\nWashington, D. C. 20503\nDear Mr. Ash:\nThis is in response to Mr. Rommel's request for a report\non H.R. 3538, an enrolled bill \"For the relief of\nSelmer Amundson.\" \"\nThe first section of the bill is a private relief measure\nthat would grant Mr. Selmer Amundson credit for covered\nself-employment under the OASDI program during 1964\nthrough 1968 even though the social security taxes on\nthat self-employment were paid after the statute of\nlimitations on the reporting and crediting of covered\nself-employment had run. It appears from the available\ninformation that Mr. Amundson believed that he had paid\nhis social security taxes for these years in a timely\nmanner through his accountant, who was given funds for\nthat purpose. However, the Internal Revenue Service has\nno record of having received those taxes and there is\ninformation that the accountant has been indicted on a\ncharge arising out of his handling of Mr. Amundson's tax\nreturns. Because of these special circumstances, the\nDepartment reported to the Congress that it had no objection\nto enactment of what is now the first section of the\nenrolled bill. A copy of the report is enclosed. We\ncontinue to believe that Mr. Amundson's case is sufficiently\nmeritorious to warrant an exception to our normal\nopposition to private relief from the social security\nlaws. We therefore support enactment of this section of\nthe bill.\nSection 2 of the bill would add Montana to the list of States\nwhich may include policemen and firemen in their voluntary\nagreements for coverage of State and local employees under\nthe OASDI program. The Department supports general\nlegislation to eliminate the prohibition against the\nFORD\nBERALD\nHonorable Roy L. Ash - Page 2\ncoverage of policemen and firemen under voluntary agreements\nwith the States. In the absence of such legislation, we\nhave no objection to granting Montana an exemption from\nthe prohibition already enjoyed by some twenty States and\nthe Commonwealth of Puerto Rico.\nThe Department therefore supports enactment of the enrolled\nbill and recommends that it be signed into law.\nSincerely,\nSecretary\nEnclosure\nR. FORD\nDEPARTMENT OF HEALTH. EDUCATION, AND WELFARE\nJUN 19 1974\nHonorable Peter W. Rodino, Jr.\nChairman, Committee on the Judiciary\nHouse of Representatives\nWashington, D.C. 20515\nDear Mr. Chairman:\nThis 1a in response to your request for a report on H.R. 3538. a bill\n\"For the relief of Selmer Amundson.\"\nThe bill provides that for purposes of determining Mr. Amundson's\nentitlement to disability insurance benefits his income tax returns for\nthe years 1964 through 1968, which were filed in 1971, would be deemed\nto have been filed before the expiration of the period of time for\nfiling such returns provided in a statute of limitations in the Social\nSecurity Act and that his net income from self-employment in those\nyears would be credited under social security.\nH.R. 3538 would exempt Mr. Amundson from the effect of the statute of\nlimitations provision with respect to the crediting of his self-employment\nincome for 1964 through 1966. (His self-employment income for 1967 and\n1968 is already credited to his social security earnings record.) Under\nthis provision of the Act self-amployment income reported by a person for\na year may not be credited for social security purposes unless a tax return\nis filed with the Internal Revenue Service before the expiration of 3 years,\n3 months, and 15 days following the end of that year.\nMr. Amindson filed an application for social security disability insurance\nbenefits in February 1971, stating that he had been disabled since November\n1968. Under the law, to be insured for disability benefits it is necessary\nfor Mr. Amundson to have at least 20 quarters of social security coverage\nin the period of 40 calendar quarters ending with the quarter in which he\nbecame disabled. When Mr. Amundson wes advised that his social security\nearnings record showed no earnings credits for the years 1964 through 1968\nhe stated that he had net earnings from self-employment in those years in\namounts sufficient to provide four quarters of social security coverage in\neach year.\nMr. Amundson believed that he had filed timely tax returns for the years\nin question. He stated that his accountant had prepared a timely tax\nreturn for each of these years and on each occasion had been given cash\nBEALU FORD LIBRARY\nPage 3 - Honorable Peter W. Rodino, Jr.\nWe are advised by the Office of Management and Budget that there is no\nobjection to the presentation of this report from the standpoint of the\nAdministration's program.\nSincerely,\n1s1 Caspar W. Weinberger\nSecretary\nEnclosure\nSTATE n FORD LIBRARY\nMemorandum to Accompany\nthe Report of the Department of Health, Education, and Welfare\non H.R. 3538\nOn February 25, 1971, Mr. Selmer Amundson filed an application for\ndisability insurance benefits indicating that he had been disabled since\nNovember 15, 1968, due to a heart condition and arthritis. His claim\nfor benefits wes denied initially and upon reconsideration because he\ndid not meet the insured-status (work) requirement to be eligible for dis-\nability insurance benefits. Mr. Amundson did not file a request for a\nhearing in his case.\nUnder the Social Security Act one of the requirements to be insured\nfor disability benefits is that the disabled worker must have had\nsubstantial recent work covered under social security before he became\ndisabled. This requirement provides some assurance that the protection\nafforded by the disability provisions will be related to the loss of\ncovered earnings occasioned by disability. To meet this requirement\nMr. Amundson would need at least 20 quarters (5 years) of social security\ncoverage during the period of 40 calendar quarters (10 years) ending\nwith the quarter in which he became disabled (December 1968 according\nto Mr. Ammdson). For self-employed people a quarter of coverage is\nany calendar quarter in which a person has been credited with $100 or\nmore in self-cmployment income (providing that he had at least $400 in\nnet earnings from self-employment for the year). Social Security\nAdministration records show that Mr. Amundson has only 12 quarters of\ncoverage in the pertinent 40-quarter period.\nAlthough his social security earnings record showed no self-employment\nincome for the years 1964 through 1968, Mr. Amundson alleged that he\nhad net earnings from self-employment of at least $400 for those years.\nCredit for this employment would give him enough quarters of coverage\nto be insured for disability benefits based on the date he alleged he\nbecame disabled. The evidence submitted by Mr. Amindson indicates that\nhis income tax returns for the years 1964 through 1968 were prepared\ntimely by Mr. Robert Sherman of Albert Len, Minnesota. The evidence\nFORD LIBRARY\nindicates Mr. Ammdson paid Mr. Sherman each year the income and\nself-employment tax due and a fee for Mr. Shorman's services. However,\nMr. Sherman apparently kept the money and did not forward the tex\nreturns to the Internal Revenue Service. Mr. Amindson's attorney\nreported that Mr. Sharman has been indicted on 31 counts of income tax\nevasion, and one of the counts involved his failure to pay Mr. Amundson's\ntax. We do not know the outcome of the indictment. Mr. Amindson's\nattorney filed income tax returns for the years involved on or about\nDecember 18, 1971, and paid the income and self-employment taxes due.\nSection 205(c)(4) of the Social Security Act provides in part that prior\nto the expiration of the time limitation of 3 years, 3 months, and\n19 days following any year, the Secretary, if it is brought to his\nattention, may correct or delete an erroneous entry of self-exployment\nincome on an individual's record or he may include on entry which has\nbeen omitted. After the expiration of the time limitation, the absence\nof an entry of self-employment income on an individual's record shall\nbe conclusive proof that self-employment income was not derived for\nthat year unless it can be established that a tax return reporting such\nincome was filed before the expiration of the time limitation.\nSection 205(c)(5) of the Act provides in part that after the expiration\nof the time limitation following may year in which self-amployment\nincome was alleged to have been derived by on individual, the Becretary\nmay include an entry of self-employment income in his records, if an\napplication for monthly benefits is filed within the time limitation\nfollowing such year.\nThis time limitation resulted from the need for orderliness and finality\nin the administration of the social security program. The provision\ngives individuals adequate time to file reports of their self-amployment\nearnings but at the same time limits the possibilities for musigulation\nof the social security program by people who might otherwise delay filing\ntheir self-employment tax returns and paying social security taxes until\na later time when it appeared that social security coverage would be\nto their financial advantage.\nUnder the statute of limitations provision of the Internal Revenue Code,\nhowever, when a self-exployed person does not file an income tax return\nfor a given year the Internal Revenue Service can assess the self-employment\ntax on the earnings for that year at any time in the fature. As a result\nof the differences between the statute of limitations in the Internal\nRevenue Code and the Social Security Act in some situations - individual\ncan be required by the Internal Revenue Service to pay social security\ntaxes even though the self-employment income on which the taxes are\nbased cannot be credited under social security.\nSince Mr. Amundson filed for benefits in February 1971 the time\nlimitation had not expired for the years 1967 and 1968 and his self-employment\nincome for those years has been credited to his social security earnings\nrecord. However, since the time limitation had expired for the years 1954,\n1965, and 1966, earnings from self-amployment for those years may not be\ncredited under social security,\nThus, Mr. Amundson has credit for 12 quarters of coverage in the 40-quarter\nperiod ending with the quarter he alleges be became disabled, and be is\nnot insured for social security disability benefits.\nR. FORD VIBRARY\nIFE-3:kf\nTHE WHITE HOUSE\nACTION MEMORANDUM\nWASHINGTON\nLOG NO.: 836\nDate: December 26, 1974\nTime: 9:00 a.m.\nFOR ACTION: Pam Needham\nCC (for information): Warren Hendriks\nMax Friedersdorf\nJerry Jones\nPhil Areeda\nFROM THE STAFF SECRETARY\nDUE: Date: Monday, December 26\nTime: 3:00 p.m.\nSUBJECT:\nEnrolled Bill H.R. 3538 - For the relief of Selmer Amundson\nACTION REQUESTED:\nFor Necessary Action\nFor Your Recommendations\nX\nPrepare Agenda and Brief\nDraft Reply\nX\nFor Your Comments\nDraft Remarks\nREMARKS:\nPlease return to Judy Johnston, Ground Floor West Wing\nNo objection Aut\nOK\nSTATE R. FORD LIBRARY\nPLEASE ATTACH THIS COPY TO MATERIAL SUBMITTED.\nIf you have any questions or if you anticipate a\n-\ndelay in submitting the required material, please\ntelephone the Staff Secretary immediately.\nWarren\n12-3:34 Handrida 3:30pm.\nEXECUTIVE OFFICE OF THE PRESIDENT\nOFFICE OF MANAGEMENT AND BUDGET\nWASHINGTON, D.C. 20503\nDEC 24 1974\nMEMORANDUM FOR THE PRESIDENT\nSubject: Enrolled Bill H.R. 3538 - For the relief of\nSelmer Amundson\nSponsor - Rep. Nelsen (R) Minnesota\nLast Day for Action\nDecember 31, 1974 - Tuesday\nPurpose\nWaives the applicable statute of limitation provision of\nthe Social Security Act in order to authorize the crediting\nfor social security disability purposes of Selmer Amundson's\nself-employment income for 1964 through 1966; amends the\nAct to permit social security coverage of policemen and\nfiremen in Montana.\nAgency Recommendations\nOffice of Management and Budget\nApproval\nDepartment of Health, Education,\nand Welfare\nApproval\nDiscussion\nH.R. 3538 would enable Selmer Amundson to qualify for\ndisability insurance benefits by permitting the crediting\nof self-employment income for 1964-1966 to his social\nsecurity earnings record after the time allowable under\npresent law. The bill also contains a rider which would\nadd Montana to the list of States which may include policemen\nand firemen in their voluntary agreements with HEW for\ncoverage of State and local employees under the social\nsecurity system.\nR. FORD LIBRARY\n93D CONGRESS\nHOUSE OF REPRESENTATIVES\nREPORT\n2d Session\nNo. 93-1317\n1.\nFORD\nSELMER AMUNDSON\nLIBRARY\nAUGUST 22, 1974.-Committed to the Committee of the Whole House and\nordered to be printed\nMr. BUTLER, from the Committee on the Judiciary,\nsubmitted the following\nREPORT\n[To accompany H.R. 3538]\nThe Committee on the Judiciary to whom was referred the bill\n(H.R. 3538) for the relief of Selmer Amundson, having considered\nthe same, report favorably thereon without amendment and recom-\nmend that the bill do pass.\nPURPOSE\nThe purpose of the proposed legislation is to waive applicable limi-\ntations to permit the credit of self-employment income for 1964\nthrough 1966 to Selmer Amundson for qualification for disability in-\nsurance benefits under section 223 of the Social Security Act (and to\nthe establishment of a period of disability under section 216(i) of\nsuch Act).\nSTATEMENT\nThe Department of Health, Education and Welfare in its report to\nthe committee on the bill has stated that it has no objection to the bill.\nH.R. 3538 would exempt Mr. Amundson from the effect of the\nstatute of limitations provision with respect to the crediting of his\nself-employment income for 1964 through 1966. (His self-employment\nincome for 1967 and 1968 is already credited to his social security\nearnings record.) Under this provision of the Act self-employment\nincome reported by a person for a year may not be credited for social\nsecurity purposes unless a tax return is filed with the Internal Revenue\nService before the expiration of 3 years, 3 months and 15 days follow-\ning the end of that year.\nMr. Amundson filed an application for social security disability in-\nsurance benefits in February 1971, stating that he had been disabled\nsince November 1968. To be insured for disability benefits it is neces-\nsary to have at least 20 quarters of social security coverage in the pe-\n38-007\n2\n3\nriod of 40 calendar quarters ending with the quarter in which he be-\ncame disabled. Mr. Amundson was advised that his social security\nearnings record showed no earnings credits for the years 1964 through\nDEPARTMENT OF HEALTH, EDUCATON, AND WELFARE,\n1968. He stated that he had net earnings from self-employment in\nW ashington, D.C., June 19, 1974.\nthose years in amounts sufficient to provide four quarters of social\nHon. PETER W. RODINO, Jr.,\nsecurity coverage in each year.\nChairman, Committee on the Judiciary,\nMr. Amundson believed that he had filed timely tax returns for the\nHouse of Representatives, ashington, D.C.\nyears in question. He stated that his accountant had prepared a timely\nDEAR MR. CHAIRMAN: This is in response to your request for a\ntax return for each of these years and on each occasion had been given\nreport on H.R. 3538, a bill \"For the relief of Selmer Amundson.\"\ncash by Mr. Amundson to pay all of the taxes due. Mr. Amundson has\nThe bill provides that for purposes of determining Mr. Amundson's\nreceipts given to him by the accountant on each occasion. However, the\nentitlement to disability insurance benefits his income tax returns for\nInternal Revenue Service has no record of receiving the tax returns\nthe years 1964 through 1968, which were filed in 1971, would be deemed\nprepared by the accountant. In 1971, the following exposure of the\nto have been filed before the expiration of the period of time for filing\nsituation, the accountant attempted to make belated payment of the\nsuch returns provided in a statute of limitations in the Social Security\ntaxes for Mr. Amundson's account. The committee has been advised\nAct and that his net income from self-employment in those years would\nthat the accountant has been indicted on tax-related charges and that\nbe credited under social security.\none of the charges arises from his failure to file Mr. Amundson's tax\nH.R. 3538 would exempt Mr. Amundson from the effect of the\nreturns and pay the taxes.\nstatute of limitations provision with respect to the crediting of his\nOn the basis of tax returns filed in December 1971 for the years 1964\nself-employment income for 1964 through 1966. (His self-employment\nthrough 1968 by Mr. Amundson's attorney, Mr. Amundson received\nincome for 1967 and 1968 is already credited to his social security earn-\nsocial security earnings credit for 1968. Since Mr. Amundson's appli-\nings record.) Under this provision of the Act self-employment income\ncation for social security benefits was filed in February 1971 before\nreported by a person for a year may not be credited for social security\nthe statute of limitations had expired for 1967, under another provi-\npurposes unless a tax return is filed with the Internal Revenue Service\nsion in social security law he also received earnings credit for 1967. As\nbefore the expiration of 3 years, 3 months, and 15 days following the\nthe statute of limitations had expired for the years prior to 1967, no\nend of that year.\nsocial security credit could be given for the years 1964, 1965, and 1966.\nMr. Amundson filed an application for social security disability\nAs a result Mr. Amundson does not meet the insured-status require-\ninsurance benefits in February 1971, stating that he had been disabled\nments provided in the law for eligibility for social security disability\nsince November 1968. Under the law, to be insured for disability bene-\nbenefits.\nfits it is necessary for Mr. Amundson to have at least 20 quarters of\nThe committee feels that the report of the Department of Health\nsocial security coverage in the period of 40 calendar quarters ending\nEducation and Welfare summarizes the factors which justify legisla-\nwith the quarter in which he became disabled. When Mr. Amundson\ntive relief in this instance. In indicating it had not objection to the bill\nwas advised that his social security earnings record showed no earnings\nthe department stated\ncredits for the years 1964 through 1968 he stated that he had net earn-\n\"It seems to us that the situation of Mr. Amundson is a particularly\nings from self-employment in those years in amounts sufficient to pro-\nunfortunate one. Mr. Amundson was correct and conventional in his\nvide four quarters of social security coverage in each year.\nhandling of his tax returns and tax payments for the years 1964\nMr. Amundson believed that he had filed timely tax returns for the\nthrough 1968, and except for the abuse of trust by his accountant\nyears in question. He stated that his accountant had prepared a timely\nwould have had social security credit for all of these years. An ex-\ntax return for each of these years and on each occasion had been given\ntremely unusual feature of the present case is the fact that the prep-\ncash by Mr. Amundson to pay all of the taxes due. Mr. Amundson has\naration of Mr. Amundson's tax returns and his payment to the ac-\nreceipts given to him by the accountant on each occasion. However,\ncountant of taxes due occurred in each of 5 different years. The fact\nthe Internal Revenue Service has no record of receiving the tax returns\nthat the accountant continued as an apparently reputable member of\nprepared by the accountant. In 1971, following exposure of the situa-\nhis profession and community during all of this period and beyond\ntion, the accountant attempted to make belated payment of the taxes\nwould certainly tend to confirm to a person in Mr. Amundson's situ-\nfor Mr. Amundson's account. There is also information that the ac-\nation that his tax returns were being propertly filed.\ncountant has been indicted on tax-related charges and that one of the\n\"Although we ordinarily oppose enactment of private relief bills\ncharges arises from his failure to file Mr. Amundson's tax returns and\ngiving special treatment to individuals under the social security pro-\npay the taxes.\ngram, we believe that Mr. Amundson's situation is SO unusual and SO\nOn the basis of tax returns filed in December 1971 for the years 1964\ndeserving of remedy that we do not oppose enactment of H.R. 3538.\"\nthrough 1968 by Mr. Amundson's attorney, Mr. Amundson received\nThe committee recommends that the bill be considered favorably.\nsocial security earnings credit for 1968. Since Mr. Amundson's applica-\ntion for social security benefits was filed in February 1971 before the\nstatute of limitations had expired for 1967, under another provision in\nH.R. 1317\nH.R. 1317\n4\n5\nsocial security law he also received earnings credit for 1967. As the\nending with the quarter in which he became disabled (December 1968\nstatute of limitations had expired for the years prior to 1967, no social\naccording to Mr. Amundson): For self-employed people a quarter of\nsecurity credit could be given for the years 1964, 1965, and 1966. As a\ncoverage is any calendar quarter in which a person has been credited\nresult Mr. Amundson does not meet the insured-status requirements\nwith $100 or more in self-employment income (providing that he had\nprovided in the law for eligibility for social security disability benefits.\nat least $400 in net earnings from self-employment for the year).\nA more detailed discussion of the facts in the case and the provisions\nSocial Security Administration records show that Mr. Amundson has\nof law that are involved is included in the enclosed memorandum pre-\nonly 12 quarters of coverage in the pertinent 40-quarter period.\npared by the Social Security Administration.\nAlthough his social security earnings record showed no self-employ-\nIn view of inequitable and anomalous situations that can arise under\nment income for the years 1964 through 1968, Mr. Amundson alleged\nthe present statute of limitations we are studying the feasibility of pro-\nthat he had net earnings from self-employment of at least $400 for\nposing modification SO as to permit crediting of additional self-employ-\nthose years. Credit for this employment would give him enough\nment earnings without exposing the social security program to misuse.\nquarters of coverage to be insured for disability benfits based on the\nIt seems to us that the situation of Mr. Amundson is a particularly\ndate he alleged he became disabled. The evidence submitted by Mr.\nunfortunate one. Mr. Amundson was correct and conventional in his\nAmundson indicates that his income tax returns for the years 1964\nhandling of his tax returns and tax payments for the years 1964\nthrough 1968 were prepared timely by Mr. Robert Sherman of Albert\nthrough 1968 and except for the abuse of trust by his accountant would\nLea, Minnesota. The evidence indicates Mr. Amundson paid Mr. Sher-\nhave had social security credit for all of these years. An extremely\nman each year the income and self-employment tax due and a fee for\nunusual feature of the present case is the fact that the preparation of\nMr. Sherman's services. However, Mr. Sherman apparently kept the\nMr. Amundson's tax returns and his payment to the accountant of\nmoney and did not forward the tax returns to the Internal Revenue\ntaxes due occurred in each of 5 different years. The fact that the ac-\nService. Mr. Amundson's attorney reported that Mr. Sherman has\ncountant continued as an apparently reputable member of his pro-\nbeen indicted on 31 counts of income tax evasion, and one of the counts\nfession and community during all of this period and beyond would\ninvolved his failure to pay Mr. Amundson's tax. We do not know the\ncertainly tend to confirm to a person in Mr. Amundson's situation that\noutcome of the indicament. Mr. Amundson's attorney filed income tax\nhis tax returns were being properly filed.\nreturns for the years involved on or about December 18, 1971, and paid\nAlthough we ordinarily oppose enactment of private relief bills\nthe income and self-employment taxes due.\ngiving special treatment to individuals under the social security pro-\nSection 205 (c) (4) of the Social Security Act provides in part that\ngram, WC believe that Mr. Amundson's situation is SO unusual and SO\nprior to the expiration of the time limitation of 3 years, 3 months, and\ndeserving of remedy that we do not oppose enactment of H.R. 3538.\n15 days following any year, the Secretary, if it is brought to his atten-\nWe are advised by the Office of Management and Budget that there\ntion, may correct or delete an erroneous entry of self-employment\nis no objection to the presentation of this report from the standpoint\nincome on an individual's record or he may include an entry which\nof the Administration's program.\nhas been omitted. After the expiration of the time limitation, the\nSincerely,\nabsence of an entry of self-employment income on an individual's\nCASPAR W. WEINBERGER, Secretary.\nrecord shall be conclusive proof that self-employment income was not\nEnclosure.\nderived for that year unless it can be established that a tax return\nreporting such income was filed before the expiration of the time limi-\nMEMORANDUM TO ACCOMPANY THE REPORT OF THE DEPARTMENT OF\ntation. Section 205 (c) (5) of the Act provides in part that after the\nHEALTH, EDUCATION, AND WELFARE ON H.R. 3538\nexpiration of the time limitation following any year in which self-\nemployment income was alleged to have been derived by an individual,\nOn February 25, 1971, Mr. Selmer Amundson filed an application\nthe Secretary may include an entry of self-employment income in his\nfor disability insurance benefits indicating that he had been disabled\nrecords, if an application for monthly benefits is filed within the time\nsince November 15, 1968, due to a heart condition and arthritis. His\nlimitation following such year.\nclaim for benefits was denied initially and upon reconsideration\nThis time limitation resulted from the need for orderliness and\nbecause he did not meet the insured-status (work) requirement to be\nfinality in the administration of the social security program. The pro-\neligible for disability insurance benefits. Mr. Amundson did not file\nvision gives individuals adequate time to file reports of their self-\na request for a hearing in his case.\nemployment earnings but at the same time limits the possibilities for\nUnder the Social Security Act one of the requirements to be insured\nmanipulation of the social security program by people who might\nfor disability benefits is that the disabled worker must have had sub-\notherwise delay filing their self-employment tax returns and paying\nstantial recent work covered under social security before he became\nsocial security taxes until a later time when it appeared that social\ndisabled. This requirement provides some assurance that the protec-\nsecurity coverage would be to their financial advantage.\ntion afforded by the disability provisions will be related to the loss of\nUnder the statute of limitations provision of the Internal Revenue\ncovered earnings occasioned by disability. To meet this requirement\nCode, however, when a self-employed person does not file an income\nMr. Amundson would need at least 20 quarters (5 years) of social\ntax return for a given year the Internal Revenue Service can assess\nsecurity coverage during the period of 40 calendar quarters (10 years)\nthe self-employment tax on the earnings for that year at any time in\nH.R. 1317\nH.R. 1317\n6\nthe future. As a result of the differences between the statute of limita-\ntions in the Internal Revenue Code and the Social Security Act in\nsome situations an individual can be required by the Internal Revenue\nService to pay social security taxes even though the self-employment\nincome on which the taxes are based cannot be credited under social\nsecurity.\nSince Mr. Amundson filed for benefits in February 1971 the time\nlimitation had not expired for the years 1967 and 1968 and his self-\nemployment income for those years has been credited to his social\nsecurity earnings record. However, since the time limitation had ex-\npired for the years 1964, 1965, and 1966, earnings from self-employ-\nment for those years may not be credited under social security.\nThus, Mr. Amundson has credit for 12 quarters of coverage in the\n40-quarter period ending with the quarter he alleges he became dis-\nabled, and he is not insured for social security disability benefits.\nH.R. 1317\nCalendar No. 1243\n93D CONGRESS\nSENATE\nREPORT\n2d Session\nNo. 93-1312\nSELMER AMUNDSON\nDECEMBER 9, 1974.-Ordered to be printed\nMr. LONG, from the Committee on Finance,\nsubmitted the following\nREPORT\n[To accompany H.R. 3538]\nThe Committee on Finance, to which was referred the bill (H.R.\n3538) having considered the same, reports favorably thereon without\namendment and recommends that the bill do pass.\nPURPOSE\nThe purpose of the proposed legislation is to waive applicable limi-\ntations to permit the credit of self-employment income for 1964\nthrough 1966 to Selmer Amundson for qualification for disability in-\nsurance benefits under section 223 of the Social Security Act (and to\nthe establishment of a period of disability under section 216(i) of\nsuch Act).\nSTATEMENT\nThe Department of Health, Education, and Welfare in its report to\nthe committee on the bill has stated that it has no objection to the bill.\nH.R. 3538 would exempt Mr. Amundson from the effect of the\nstatute of limitations provision with respect to the crediting of his\nself-employment income for 1964 through 1966. (His self-employment\nincome for 1967 and 1968 is already credited to his social security\nearnings record.) Under this provision of the Act self-employment\nincome reported by a person for a year may not be credited for social\nsecurity purposes unless a tax return is filed with the Internal Revenue\nService before the expiration of 3 years, 3 months and 15 days follow-\ning the end of that year.\nMr. Amundson filed an application for social security disability in-\nsurance benefits in February 1971, stating that he had been disabled\nsince November 1968. To be insured for disability benefits it is neces-\nsary to have at least 20 quarters of social security coverage in the pe-\n38-010\n2\n3\nriod of 40 calendar quarters ending with the quarter in which he be-\nDEPARTMENT OF HEALTH, EDUCATION, AND WELFARE,\ncame disabled. Mr. Amundson was advised that his social security\nWashington, D.C., December 4, 1974.\nearnings record showed no earnings credits for the years 1964 through\nHon. RUSSELL B. LONG,\n1968. He stated that he had net earnings from self-employment in\nChairman, Committee on Finance,\nthose years in amounts sufficient to provide four quarters of social\nU.S. Senate, Washington, D.C.\nsecurity coverage in each year.\nDEAR MR. CHAIRMAN This is in response to your request for a report\nMr. Amundson believed that he had filed timely tax returns for the\non H.R. 3538, a bill \"For the relief of Selmer Amundson.\"\nyears in question. He stated that his accountant had prepared a timely\nThe bill provides that for purposes of determining Mr. Amundson's\ntax return for each of these years and on each occasion had been given\nentitlement to disability insurance benefits his income tax returns for\ncash by Mr. Amundson to pay all of the taxes due. Mr. Amundson has\nthe years 1964 through 1968, which were filed in 1971, would be deemed\nreceipts given to him by the accountant on each occasion. However, the\nto have been filed before the expiration of the period of time for filing\nInternal Revenue Service has no record of receiving the tax returns\nsuch returns provided in a statute of limitations in the Social Security\nprepared by the accountant. In 1971, following exposure of the situ-\nAct and that his net income from self-employment in those years would\nation, the accountant attempted to make belated payment of the taxes\nbe credited under social security.\nfor Mr. Amundson's account. The committee has been advised that\nH.R. 3538 would exempt Mr. Amundson from the effect of the statute\nthe accountant has been indicted on tax-related charges and that one\nof limitations provision with respect to the crediting of his self-\nof the charges arises from his failure to file Mr. Amundson's tax re-\nemployment income for 1964 through 1966. (His self-employment\nturns and pay the taxes.\nincome for 1967 and 1968 is already credited to his social security earn-\nOn the basis of tax returns filed in December 1971 for the years 1964\nings record.) Under this provision of the Act self-employment income\nthrough 1968 by Mr. Amundson's attorney, Mr. Amundson received\nreported by a person for a year may not be credited for social security\nsocial security earnings credit for 1968. Since Mr. Amundson's appli-\npurposes unless a tax return is filed with the Internal Revenue Service\ncation for social security benefits was filed in February 1971 before\nbefore the expiration of 3 years, 3 months, and 15 days following the\nthe statute of limitations had expired for 1967, under another provi-\nend of that year.\nsion in social security law he also received earnings credit for 1967. As\nMr. Amundson filed an application for social security disability\nthe statute of limitations had expired for the years prior to 1967, no\ninsurance benefits in February 1971, stating that he had been disabled\nsocial security credit could be given for the years 1964, 1965, and 1966.\nsince November 1968. Under the law, to be insured for disability bene-\nAs a result Mr. Amundson does not meet the insured-status require-\nfits it is necessary for Mr. Amundson to have at least 20 quarters of\nments provided in the law for eligibility for social security disability\nsocial security coverage in the period of 40 calendar quarters ending\nbenefits.\nwith the quarter in which he became disabled. When Mr. Amundson\nThe committee feels that the report of the Department of Health,\nwas advised that his social security earnings record showed no earnings\nEducation, and Welfare summarizes the factors which justify legisla-\ncredits for the years 1964 through 1968 he stated that he had net earn-\ntive relief in this instance. In indicating it had no objection to the bill\nings from self-employment in those years in amounts sufficient to pro-\nthe department stated:\nvide four quarters of social security coverage in each year.\n\"It seems to us that the situation of Mr. Amundson is a particularly\nMr. Amundson believed that he had filed timely tax returns for the\nunfortunate one. Mr. Amundson was correct and conventional in his\nyears in question. He stated that his accountant had prepared a timely\nhandling of his tax returns and tax payments for the years 1964\ntax return for each of these years and on each occasion had been given\nthrough 1968, and except for the abuse of trust by his accountant\ncash by Mr. Amundson to pay all of the taxes due. Mr. Amundson has\nwould have had social security credit for all of these years. An ex-\nreceipts given to him by the accountant on each occasion. However,\ntremely unusual feature of the present case is the fact that the prep-\nthe Internal Revenue Service has no record of receiving the tax returns\naration of Mr. Amundson's tax returns and his payment to the ac-\nprepared by the accountant. In 1971, following exposure of the situa-\ncountant of taxes due occurred in each of 5 different years. The fact\ntion, the accountant attempted to make belated payment of the taxes\nthat the accountant continued as an apparently reputable member of\nfor Mr. Amundson's account. There is also information that the ac-\nhis profession and community during all of this period and beyond\ncountant has been indicted on tax-related charges and that one of the\nwould certainly tend to confirm to a person in Mr. Amundson's situ-\ncharges arises from his failure to file Mr. Amundson's tax returns and\nation that his tax returns were being properly filed.\npay the taxes.\n\"Although we ordinarily oppose enactment of private relief bills\nOn the basis of tax returns filed in December 1971 for the years 1964\ngiving special treatment to individuals under the social security pro-\nthrough 1968 by Mr. Amundson's attorney, Mr. Amundson received\ngram, we believe that Mr. Amundson's situation is SO unusual and SO\nsocial security earnings credit for 1968. Since Mr. Amundson's applica-\ndeserving of remedy that we do not oppose enactment of H.R. 3538.\"\ntion for social security benefits was filed in February 1971 before the\nThe committee recommends that the bill be considered favorably.\nstatute of limitations had expired for 1967, under another provision\nS.R. 1312\nS.R. 1312\n4\n5\nin social security law he also received earnings credit for 1967. As the\nstatute of limitations had expired for the years prior to 1967, no social\nsecurity coverage during the period of 40 calendar quarters (10 years)\nending with the quarter in which he became disabled (December 1968\nsecurity credit could be given for the years 1964, 1965, and 1966. As a\naccording to Mr. Amundson). For self-employed people a quarter of\nresult Mr. Amundson does not meet the insured-status requirements\ncoverage is any calendar quarter in which a person has been credited\nprovided in the law for eligibility for social security disability benefits.\nwith $100 or more in self-employment income (providing that he had\nA more detailed discussions of the facts in the case and the provisions\nat least $400 in net earnings from self-employment for the year).\nof law that are involved is included in the enclosed memorandum pre-\nSocial Security Administration records show that Mr. Amundson has\npared by the Social Security Administration.\nonly 12 quarters of coverage in the pertinent 40-quarter period.\nIn view of inequitable and anomolous situations that can arise under\nAlthough his social security earnings record showed no self-employ-\nthe present statute of limitations we are studying the feasibility of pro-\nment income for the years 1964 through 1968, Mr. Amundson alleged\nposing modification SO as to permit crediting of additional self-employ-\nthat he had net earnings from self-employment of at least $400 for\nment earnings without exposing the social security program to misuse.\nthose years. Credit for this employment would give him enough quar-\nIt seems to us that the situation of Mr. Amundson is a particularly\nters of coverage to be insured for disability benefits based on the date\nunfortunate one. Mr. Amundson was correct and conventional in his\nhe alleged he became disabled. The evidence submitted by Mr. Amund-\nhandling of his tax returns and tax payments for the years 1964\nson indicates that his income tax returns for the years 1964 through\nthrough 1968 and except for the abuse of trust by his accountant would\n1968 were prepared timely by Mr. Robert Sherman of Albert Lea,\nhave had social security credit for all of these years. An extremely\nMinnesota. The evidence indicates Mr. Amundson paid Mr. Sherman\nunusual feature of the present case is the fact that the preparation of\neach year the income and self-employment tax due and a fee for Mr.\nMr. Amundson's tax returns and his payment to the accountant of\nSherman's services. However, Mr. Sherman apparently kept the\ntaxes due occurred in each of 5 different years. The fact that the ac-\nmoney and did not forward the tax returns to the Internal Revenue\ncountant continued as an apparently reputable member of his pro-\nService. Mr. Amundson's attorney reported that Mr. Sherman has\nfession and community during all of this period and beyond would\nbeen indicted on 31 counts of income tax evasion, and one of the counts\ncertainly tend to confirm to a person in Mr. Amundson's situation that\ninvolved his failure to pay Mr. Amundson's tax. We do not know the\nhis tax returns were being properly filed.\noutcome of the indictment. Mr. Amundson's attorney filed income tax\nAlthough we ordinarily oppose enactment of private relief bills\nreturns for the years involved on or about December 18, 1971, and paid\ngiving special treatment to individuals under the social security pro-\nthe income and self-employment taxes due.\ngram, we believe that Mr. Amundson's situation is SO unusual and SO\nSection 205 (c) (4) of the Social Security Act provides in part that\ndeserving of remedy that we do not oppose enactment of H.R. 3538.\nprior to the expiration of the time limitation of 3 years, 3 months, and\nWe are advised by the Office of Management and Budget that there\n15 days following any year, the Secretary, if it is brought to his atten-\nis no objection to the presentation of this report from the standpoint\ntion, may correct or delete an erroneous entry of self-employment\nof the Administration's program.\nincome on an individual's record or he may include an entry which\nSincerely,\nhas been omitted. After the expiration of the time limitation, the\nCASPAR W. WEINBERGER, Secretary.\nabsence of an entry of self-employment income on an individual's\nEnclosure.\nrecord shall be conclusive proof that self-employment income was not\nderived for that year unless it can be established that a tax return\nMEMORANDUM TO ACCOMPANY THE REPORT OF THE DEPARTMENT OF\nreporting such income was filed before the expiration of the time limi-\nHEALTH. EDUCATION, AND WELFARE ON H.R. 3538\ntation. Section 205 (c) (5) of the Act provides in part that after the\nexpiration of the time limitation following any year in which self-\nOn February 25, 1971, Mr. Selmer Amundson filed an application\nemployment income was alleged to have been derived by an individual,\nfor disability insurance benefits indicating that he had been disabled\nthe Secretary may include an entry of self-employment income in his\nsince November 15, 1968, due to a heart condition and arthritis. His\nrecords, if an application for monthly benefits is filed within the time\nclaim for benefits was denied initially and upon reconsideration\nlimitation following such year.\nbecause he did not meet the insured-status (work) requirement to be\nThis time limitation resulted from the need for orderliness and\neligible for disability insurance benefits. Mr. Amundson did not file\nfinality in the administration of the social security program. The pro-\na request for a hearing in his case.\nvision gives individuals adequate time to file reports of their self-\nUnder the Social Security Act one of the requirements to be insured\nemployment earnings but at the same time limits the possibilities for\nfor disability benefits is that the disabled worker must have had sub-\nmanipulation of the social security program by people who might\nstantial recent work covered under social security before he became\notherwise delay filing their self-employment tax returns and paying\ndisabled. This requirement provides some assurance that the protec-\nsocial security taxes until a later time when it appeared that social\ntion afforded by the disability provisions will be related to the loss of\nsecurity coverage would be to their financial advantage.\ncovered earnings occasioned by disability. To meet this requirement\nUnder the statute of limitations provision of the Internal Revenue\nMr. Amundson would need at least 20 quarters (5 years) of social\nCode, however, when a self-employed person does not file an income\nS.R. 1312\nS.R. 1312\n6\ntax return for a given year the Internal Revenue Service can assess\nthe self-employment tax on the earnings for that year at any time in\nthe future. As a result of the differences between the statute of limita-\ntions in the Internal Revenue Code and the Social Security Act in\nsome situations an individual can be required by the Internal Revenue\nService to pay social security taxes even though the self-employment\nincome on which the taxes are based cannot be credited under social\nsecurity.\nSince Mr. Amundson filed for benefits in February 1971 the time\nlimitation had not expired for the years 1967 and 1968 and his self-\nemployment income for those years has been credited to his social\nsecurity earnings record. However, since the time limitation had ex-\npired for the years 1964, 1965, and 1966, earnings from self-employ-\nment for those years may not be credited under social security.\nThus, Mr. Amundson has credit for 12 quarters of coverage in the\n40-quarter period ending with the quarter he alleges he became dis-\nabled, and he is not insured for social security disability benefits.\nS.R. 1312\nLIBRARY\nH. R. 3538\nFORD\nAinety-third Congress of the United States of America\nAT THE SECOND SESSION\nBegun and held at the City of Washington on Monday, the twenty-first day of January,\none thousand nine hundred and seventy-four\nAn Act\nFor the relief of Selmer Amundson.\nBe it enacted by the Senate and House of Representatives of the\nUnited States of America in Congress assembled, That, for purposes\nof determining the entitlement of Selmer Amundson, of Albert Lea,\nMinnesota, to disability insurance benefits under section 223 of the\nSocial Security Act (and to the establishment of a period of disability\nunder section 216(i) of such Act) on the basis of his wages and self-\nemployment income, the tax returns of the said Selmer Amundson's\nself-employment income for the years 1964 through 1968 (which were\nfiled in 1971 following discovery of the wrongful failure of his account-\nant to file them when due) shall each be deemed to have been filed\nbefore the expiration of the applicable time limitation as defined in\nsection 205(c) (1) (B) of such Act, and such self-employment income\nshall accordingly be included in the records of the Secretary of Health,\nEducation, and Welfare as provided in section 205 (c) (4) (C) of such\nAct.\nSEC. 2. Section 218(p) (1) of the Social Security Act is amended\nby inserting \"Montana,\" immediately after \"Maryland,\".\nSpeaker of the House of Representatives.\nVice President of the United States and\nPresident of the Senate.\nDecember 19, 1974\nDear Mr. Director:\nThe following bills were received at the White\nHouse on December 19th:\nS.J. Res 234\n8. 2838\nS. 3578\nx\nS. 184\nX\nS. 3341\nS. 3615\nS. 194\nX\nS. 3397\nH.R. 3538\nV\nS. 1283\nX\nS. 3418\nH.R. 14401\nX\nS. 1357\nx\nS. 3489\nx\nH.R. 15912\nY\nS. 2125\nX\nS. 3518\nH.R. 16609\n&\nS. 2594\nx\nS. 3574\n*\nH.R. 16901\nX\nPlease let the President have reports and\nrecommendations as to the approval of these\nbills as soon as possible.\nSincerely,\nRobert D. Linder\nChief Executive Clerk\nThe Nonorable Roy L. Ash\nDirector\nOffice of Management and Budget\nWashington, D. C."
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