Ross Gable Cansino and Mary Ann Cansino - Page 5




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               Section 7701(a)(41) defines the term “TIN” for purposes of             
          the Internal Revenue Code to mean “the identifying number                   
          assigned to a person under section 6109.”  Section 6109(d)                  
          provides that the Social Security account number (SSN)3 issued to           
          an individual is the identifying number of the individual, except           
          as otherwise specified under the applicable regulations.                    
               The regulations provide that an individual required to                 
          furnish a TIN must use the SSN unless the individual is not                 
          eligible to obtain an SSN.  See sec. 301.6109-1(a)(1)(ii)(A) and            
          (B), Proced. & Admin. Regs.  Petitioners do not contend that                



               2(...continued)                                                        
          1615(a)(1), 110 Stat. 1755, 1853.  Thus, sec. 151(e) is generally           
          effective for returns due on or after Sept. 19, 1996.  See SBJPA            
          sec. 1615(d)(1), 110 Stat. 1853.  However, in the case of returns           
          for taxable years beginning in 1996, a special rule governs the             
          effective date for sec. 151(e).  In such case, “a taxpayer shall            
          not be required * * * to provide a taxpayer identification number           
          for a child who is born after * * * November 30, 1996, in the               
          case of a taxable year beginning in 1996.”  SBJPA sec.                      
          1615(d)(2), 110 Stat. 1853-1854.  Accordingly, sec. 151(e) is               
          applicable in the present case because petitioners’ four children           
          were all born before Dec. 1, 1996, and petitioners’ 1996 return             
          was due after Sept. 19, 1996.  See sec. 6072(a).                            
               3 SSN’s are issued by the Social Security Administration               
          (SSA) of the U.S. Department of Health and Human Services upon              
          application by a citizen, a qualified alien, or by a parent on              
          behalf of a qualified child.  See generally 20 C.F.R. secs.                 
          422.101 through 422.112 (2000).  The issuance of a SSN results in           
          the creation of (1) a record at the SSA of that person’s earnings           
          for purposes of determining the old-age, survivors, and                     
          disability insurance and other benefits to which that the person            
          may be entitled, and (2) a unique numerical identifier for the              
          individual for use by a variety of governmental and private                 
          entities.  See Miller v. Commissioner, 114 T.C. 511, 513-514                
          (2000).                                                                     





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