- 4 -
Petitioners contend that their failure to include their
children’s Social Security numbers on their return is based on a
sincerely held religious belief that Social Security numbers are
universal numerical identifiers to be equated with the “mark of
the Beast” warned against in the Bible. Petitioners also contend
that the requirement obligating a taxpayer to include a child’s
Social Security number on the taxpayer’s return is contrary to
the Equal Protection and Due Process Clauses of the 14th
Amendment to the Constitution, as well as the Due Process Clause
of the 5th Amendment.
Discussion
As a preliminary matter, we note that deductions are
strictly a matter of legislative grace, and a taxpayer must
satisfy the specific requirements for any deduction claimed. See
New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
A taxpayer is entitled to a deduction for an exemption for
each child who qualifies as the taxpayer’s dependent under
sections 151 and 152. See secs. 151(a), (c), 152. However,
section 151(e) limits this allowance by providing that “No
exemption shall be allowed under this section with respect to any
individual unless the TIN of such individual is included on the
return claiming the exemption.”2
2 Sec. 151(e) was added to the Code by the Small Business
Job Protection Act of 1996 (SBJPA), Pub. L. 104-188, sec.
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011