Under 408(a)(7) of the Social Security Act, a person is subject to criminal penalties if he or she: (1) willfully, knowingly, and with an intent to deceive uses a social security number on the basis of false information furnished to the SSA (408 (a)(7)(A));  (2) falsely represents, with an intent to deceive, a number to be the social security number assigned to him or her or to another person (408(a)(7)(B )); or  (3) knowingly altered a social security card issued by the SSA, bought or sold a card that was, or was purported to be, a card so issued, counterfeited a social security card, or possessed a social security card or counterfeit social security card with an intent to sell or alter it (408(a)(7)(C)). The Social Security trust fund accumulates billions of dollars in taxes from undocumented workers who wont ever get benefits, and it is the government that it is defrauded. How does having an employer send money in under a fake  SSN harm the government? Thanks to Bruce Nestor