- 5 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011