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individual must use an IRS ITIN.4
In the present case, petitioner did not include on his tax
returns for 1996 and 1997 either valid SSNs or IRS ITINs for his
relatives. Rather, petitioner listed purported SSNs relating to
individuals other than his relatives. Because section 151(e)
requires that the return include the identifying number of the
individual who is claimed as a dependent on the return, and not
just the identifying number of any individual, it is apparent
that petitioner did not comply with the statutory mandate.
At trial, petitioner testified that in 1992, his father
Benjamin Vega traveled from petitioner’s residence in southern
Mexico to the American Consulate in Tijuana, Mexico,5 and
obtained SSNs (and not IRS ITINs) for petitioner’s relatives.
Petitioner testified further that those SSNs were the exact same
SSNs that were included on his returns for 1996 and 1997.6
4 Sec. 301.6109-1, Proced. & Admin. Regs., was amended to
expressly so provide. See sec. 301.6109-1(a)(1)(ii)(A) and (B),
Proced. & Admin. Regs. However, paragraphs (a)(1)(ii)(A) and
(a)(1)(ii)(B) apply to income tax returns due (without regard to
extensions) on or after Apr. 15, 1998. Sec. 301.6109-
1(j)(2)(iii), Proced. & Admin. Regs.
5 We take note of the fact that Tijuana is located at the
U.S.-Mexican border adjacent to San Diego.
6 Petitioner did not explain why two different purported
SSNs for his brother Rafael Vega were included on his 1996 and
1997 returns.
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