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  If sufficient $$ were in boxes 3 & 4 on multiple W-2 forms...a W-2 assigned to the wrong person can result in an improper SS refund that goes away when the W-2 is properly assigned.

 

Thought of, & threw out several other ideas.......maybe someone else has some other detail that would give a  similar result.

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*