- 4 -
the forms necessary to request Individual Taxpayer Identification
Numbers (ITINs) for his children.
Shortly after the visit to the IRS office, Mr.
Khalil Aly submitted tax forms to Delcare’s payroll department.
These forms indicated that he wished to claim exemptions for six
children.
Mr. Khalil Aly submitted ITIN requests for his six children
in the late spring of 2001. Mr. Khalil Aly received at least two
replies to these requests. The first response occurred
approximately 1 month after his initial submissions and contained
a set of supplemental questions pertaining to his
children’s residency. Mr. Khalil Aly replied to this request. A
second reply followed shortly thereafter, again requesting
additional information with respect to the children’s residency.
Correspondence of this nature continued for 12 months following
Mr. Khalil Aly’s initial request.
Petitioner thereafter enlisted the assistance of her local
Congressman to procure the ITINs for Mr. Khalil Aly’s children.
The Congressman’s staff, in turn, enlisted the assistance of the
Commissioner’s Taxpayer Advocate Service, which informed Mr.
Khalil Aly in May 2002, that ITINs could not be issued for his
children because as of that date, he had not provided
documentation showing that his children satisfied the residency
requirement. Thereafter, Mr. Khalil Aly neither provided the IRS
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011