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Social Security provides the name, date of birth etc, to the IRS.   When he files his tax returns, the IRS tries to match him up with the information they already have in the system from SS.   If Social Security is spelling his name incorrectly, he must have Social Security make a correction in the system; then they will provide the correction to the IRS.   Meanwhile, he may have trouble e-filing a tax return and will have to paper file.

 

Contact Social Security to sort this out.

 

https://www.ssa.gov

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**