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petitioner’s relative. In each instance, identifying information
provided, such as petitioner’s relative’s date of birth, does not
match corresponding information for the validly assigned SSN that
is on file with the Social Security Administration.
In addition, according to respondent’s computer records,
each of the seven different purported SSNs listed by petitioner
on his 1996 and 1997 tax returns for his relatives belongs to
someone other than petitioner’s relative. In each instance,
identifying information provided, such as petitioner’s relative’s
date of birth, does not match corresponding information for the
validly assigned SSN that is part of respondent’s computer
records. For example, the purported SSN listed by petitioner on
his 1996 tax return for his brother Rafael Vega relates to a
female individual in Rosemead, California, with a birth date of
May 27, 1947; further, the purported SSN listed by petitioner on
his 1997 tax return for his brother Rafael Vega relates to an
individual in Racine, Wisconsin, with a birth date of February 9,
1937.
In 1999 and 2000, respondent assigned each of petitioner’s
relatives an IRS Individual Taxpayer Identification Number
(ITIN). The date of the notice assigning the ITINs and the first
3 digits of such numbers were as follows:
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Last modified: May 25, 2011