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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.
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Last modified: May 25, 2011