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Section 7701(a)(41) defines the term “taxpayer
identification number” (TIN) to mean “the identifying number
assigned to a person under section 6109.” Section 6109(d)
specifies that the Social Security account number (SSN) issued to
an individual is the identifying number of such individual,
except as otherwise specified under applicable regulations. See
sec. 6109(d). The regulations provide that an individual
required to furnish a TIN must use an SSN, unless such individual
is not eligible to obtain an SSN. See sec. 301.6109-
1(a)(1)(ii)(A) and (B), Proced. & Admin. Regs. The regulations
further provide that “any individual who is duly assigned a
Social Security number or who is entitled to a Social Security
number will not be issued an IRS individual taxpayer
identification number.” Sec. 301.6109-1(d)(4), Proced. & Admin.
Regs.2
SSN’s are issued by the Social Security Administration (SSA)
of the U.S. Department of Health and Human Services upon the
application by a citizen, by a qualified alien, or by a parent on
behalf of a qualified child. See generally 20 C.F.R. secs.
2 Sec. 301.6109-1(d)(4) Proced. & Admin. Regs., was added to
the regulations by T.D. 8671, 1996-1 C.B. 314, and is effective
for any return, statement, or other document required to be filed
after Dec. 31, 1995. Prior to the promulgation of this
regulation, respondent had issued individual taxpayer
identification numbers to taxpayers who claimed religious
objections to the use of Social Security numbers. See Wolfrum v.
Commissioner, T.C. Memo. 1991-370, affd. 972 F.2d 350 (6th Cir.
1992).
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Last modified: May 25, 2011