- 3 - Petitioners assert that they are not opposed to the system of Social Security insurance, but that they are religiously opposed to the issuance of Social Security numbers for their dependent children. Respondent does not dispute that petitioners hold this belief. Petitioners further assert that requiring them to use Social Security numbers to receive tax benefits is a violation of the Religious Freedom Restoration Act of 1993 (RFRA), Pub. L. 103-141, sec. 2, 107 Stat. 1488, 42 U.S.C. secs. 2000bb to 2000bb-4 (1994), and the Privacy Act of 1974 (Privacy Act), Pub. L. 93-579, sec. 7, 88 Stat. 1900, 5 U.S.C. sec. 552a & note (1994). Section 151(a) provides that in the case of an individual, a deduction shall be allowed for each exemption allowed under section 151. However, section 151(e) provides: “No exemption shall be allowed under this section with respect to any individual unless the taxpayer identification number of such individual is included on the return claiming the exemption.”1 1 Sec. 151(e) was added to the Code by the Small Business Job Protection Act of 1996 (SBJA), Pub. L. 104-188, sec. 1615(a)(1), 110 Stat. 1853. Sec. 151(e) is generally effective for returns due after Sept. 19, 1996. However, for dependents claimed for the 1996 taxable year, SBJA requires taxpayer identification numbers for any children born on or before Nov. 30, 1996. See SBJA sec. 1615(d)(2), 110 Stat. 1853.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011