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individual unless the TIN of such individual is included on the
return claiming the exemption.”2 See Furlow v. United States, 55
F. Supp.2d 360, 362-365 (D. Md. 1999) (taxpayer’s failure to
comply with the requirement of section 151(e) is an absolute bar
to the allowance of a deduction for a dependency exemption),
affd. per curiam without published opinion 210 F.3d 361 (4th Cir.
2000). The constitutionality of section 151(e) has been upheld
by this Court. See Miller v. Commissioner, 114 T.C. 511 (2000);
Cansino v. Commissioner, T.C. Memo. 2001-134; see also Kocher v.
Commissioner, T.C. Memo. 2000-238; Davis v. Commissioner, T.C.
Memo. 2000-210.
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 number3 issued to an
2 Sec. 151(e) was added to the Code by the Small Business
Job Protection Act of 1996 (SBJPA), Pub. L. 104-188, sec.
1615(a)(1), 110 Stat. 1853. Sec. 151(e) is generally effective
for returns due on or after Sept. 19, 1996. SBJPA sec.
1615(d)(1), 110 Stat. 1853. Accordingly, sec. 151(e) is
applicable in the present case because petitioner’s 1996 and 1997
returns were due after Sept. 19, 1996. See sec. 6072(a).
3 SSNs 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. sec.
422.101 through 422.112 (2000). The issuance of an 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
(continued...)
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