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individual is included on the return claiming the exemption.”3
A “TIN” is “the identifying number assigned to a person
under section 6109.” Sec. 7701(a)(41). Section 6109(d) provides
that the SSN issued to an individual is the identifying number of
the individual, except as otherwise specified under applicable
regulations. The regulations specify that individuals required
to furnish a TIN must use an SSN unless the individual is not
eligible to obtain an SSN or unless the individual is required to
use an employer identification number. See sec. 301.6109-
1(a)(1)(ii)(A), (B), and (C), Proced. & Admin. Regs. “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. All U.S. citizens are eligible
to receive SSN’s. See 20 C.F.R. sec. 422.104 (2000).
Respondent bears the burden of proof with respect to new
matters not raised in the notice of deficiency; thus, respondent
must establish that petitioners are not entitled to the
exemptions they claimed for their children. See Rule 142(a).
The parties have stipulated that petitioners’ children are U.S.
citizens, and petitioners do not contend that their children are
3 Sec. 151(e), which was added to the Code by the Small
Business Job Protection Act of 1996, Pub. L. 104-188, sec.
1615(a)(1), 110 Stat. 1853, generally applies to returns due on
or after Sept. 19, 1996.
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Last modified: May 25, 2011