Some immigrants crossing the Mexican-American border illegally have found a way to obtain a legal American identity that will allow them to work in the U.S. Many legal immigrants are offering to lease or simply loan them their name and Social Security number. Working under information recognized by the Social Security Administration, even if it is borrowed or leased, raises no red flags with the administration. The transaction enables the illegal immigrant to work and allows legal owners of identities to enhance their own unemployment and retirement benefits and collect income tax refunds at the end of the year.
See "Some Immigrants Are Offering Social Security Numbers for Rent", Eduardo Porter, The New York Times, June 6, 2005