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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.
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Last modified: May 25, 2011