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IRMAA adjustment every year although SSA-44 is Filed

I filed for the IRMAA exemption for work stoppage with the local office.  Yet the "Chicago Program Office " used tax returns and then attaches my SS  check for IRMAA.  Ollie does not seem to speak with Stanley!  Is it they "generally look at 2 years prior tax return,"  or does work stoppage and income then reduced- greatly apply?  Where is the law on this determination?

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