Can USCIS access/view working history & IRS past taxes of an L1 applicant through his SS #?

A friend of mine came as visitor/tourist to the US in '91and applied/received his SS # (legal, from the SS) so he could open a bank account and get his driver's license. His SS# card is legit. On top of this card it was printed "not allowed to work" or something among those lines. Anyhow, my friend decided to stay longer and he worked here for 3 months, filing his taxes, everything fine. After working here, he went back home (left the US). Now, years later he needs to return to the US due to work. On the L1 form my friend is reporting his SS# (he has to because he does have one under his name).

QUESTION: Through his SS # could USCIS find out he worked back in '91? If so, could they perhaps deny his working visa? - Is this your question? Add additional information