In a July 17, 2015 report released today, the Treasury Inspector General for Tax Administration (TIGTA) recommended that the IRS coordinate with the Social Security Administration to identify U.S. citizens and resident aliens working in a foreign country and resident aliens working in the United States who may have improperly claimed exemption from U.S. Social Security taxes under a Totalization Agreement.  The United States has Totalization Agreements with 24 countries to eliminate double taxation with respect to social security taxes.