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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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Last modified: May 25, 2011