Some employers have received letters from the Social Security Administration advising the employer that the names and Social Security numbers of certain employees do not match. Employers have long wondered how they are supposed to respond to these “no match letters.” In August 2007, the Department of Homeland Security (DHS) issued a regulation setting forth a protocol for employers to follow to try to avoid liability based on receipt of a no match letter for employing illegal foreign workers. Before the regulation became effective, it was challenged in court and the effectiveness of the regulation was stayed. Among other things, the challengers alleged that DHS failed to follow proper rulemaking procedures. DHS is expected to issue a revised no match letter regulation soon addressing the issues raised in the lawsuit.