Commissioner
(3) Commissioner means the Commissioner of Social Security. (4) HHS means the Department of Health and Human Services which oversees the Centers for Medicare & Medicaid Services, the Office of Medicare Hearings and Appeals (OMHA) and the Medicare Appeals Council (MAC). (5) IRS means the Internal Revenue Service in the Department of the Treasury. (6) MAC means the Medicare Appeals Council in HHS. (7) OMHA means the Office of Medicare Hearings and Appeals in HHS. (8) Section means a section of the regulations in this part unless the context indicates otherwise. (9) The Act means the Social Security Act, as amended. (10) Title means a title of the Act. (11) We, our, or us means the Social Security Administration (SSA).