An attorney residing in Puerto Rico earned part of his income as a notary public. For social security purposes he reported his income and expenses both as an attorney and as a notary public.

However, while his net earnings from his work as an attorney were considered covered earnings for social security purposes, it was held that his earnings and expenses as a notary were not. This is because a notary public is considered to be a public office, and therefore, any earnings derived from such services are excluded from social security earnings.

See Social Security Ruling (SSR) 62-51.