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Appeal from the United States District Court for the Northern District of Mississippi

Doris Cole, on behalf of her deceased husband James E. Cole, seeks judicial review under 42 U.S.C. � 405(g) of the Commissioner’s partially favorable decision on her husband’s application for supplemental security income and disability insurance benefits. The district court adopted the report and recommendation of the magistrate judge, reversing the Commissioner’s August 27, 1996 decision and remanding to the Commissioner for further consideration of whether Mr. Cole’s work from September 1992 to December 1992 qualifies as an unsuccessful work attempt that would alter Mr. Cole’s disability onset date. Mrs. Cole argues that the district court erred in, inter alia, failing to consider her objection to the magistrate judge’s failure to address whether the Appeals Council erroneously affirmed the ALJ’s decision to reopen and withdraw the ALJ’s April 1992 decision after receiving evidence that Mr. Cole had returned to work at the substantial-gainful-activity level.

Social security regulations allow a decision to be reopened for good cause if done within two years of the initial determination on an SSI application and within four years of the initial determination on a DIB application.*fn1 We have jurisdiction to consider whether there is error in such a decision to reopen for good cause under 20 C.F.R. �� 404.989(a) and 416.1489(a) when the reopening and withdrawal of the ALJ’s April 1992 decision led to the ALJ’s August 27, 1996 partially unfavorable decision under review in the instant 42 U.S.C. � 405(g) action.*fn2

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