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Identities (Pub. No. GAO/GCD 95-148) (Aug. 30, 1995) (describing
the difficulty in tracking individuals without correct TIN’s in
the IRS computer system). For example, respondent’s computer
programs would not be able to detect easily whether divorced
parents are both trying to claim their children as dependents.
See Miller v. Commissioner, 114 T.C. at ___ (slip op. at 10).
Under these circumstances, the Government does not have an
obligation to tolerate the risk of individuals’ fraudulently
obtaining benefits.
We find that requiring petitioners to use SSN’s to claim
dependency exemptions for their children is the least restrictive
means of furthering the compelling governmental interest of
preventing fraud. Accordingly, we hold that the required use of
SSN’s is not a violation of RFRA.
Privacy Act of 1974
The Privacy Act makes it unlawful for any “government agency
to deny to any individual any right, benefit or privilege * * *
because of such individual’s refusal to disclose his social
security account number.” Privacy Act sec. 7(a)(1), 5 U.S.C.
sec. 552a (1994). However, section 7(a)(1) of the Privacy Act is
not applicable to “any disclosure which is required by Federal
statute.” Privacy Act sec. 7(a)(2)(A). Section 151(e) is a
Federal statute that requires the disclosure of a dependent’s
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