The Social Security Administration (SSA) has resumed issuing no-match letters. No-match letters state that a certain number of wage reports for name and SSN combinations do not match SSA records. Employers should be mindful that SSA no-match letters can potentially lead to issues related to immigration enforcement, including an ICE audit to ensure I-9 compliance. In conjunction with the increase in enforcement actions under the current administration as well as greater sharing of data information among agencies, SSA no-match letters should be taken seriously.