- 13 - We also reject petitioners’ suggestion that respondent could accommodate petitioners’ religious beliefs by issuing ITIN’s to petitioners’ children. We find that issuing ITIN’s would be a less effective means of detecting fraud than requiring SSN’s. For one, issuing an ITIN to an individual who is otherwise eligible to receive an SSN creates the risk that the individual will thereafter obtain an SSN. The individual will then have two TIN’s, each intended by the system to be a unique identifier. In such case, cross-matching of the individual’s TIN’s would not reveal the existence of a duplicate claim. We have considered all of the other arguments made by petitioners and, to the extent we have not addressed them, find them to be without merit. In accordance with these findings, we hold that petitioners are not exempt from furnishing SSN’s for their children in claiming them as dependents. Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13
Last modified: May 25, 2011