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TIN is “the identifying number assigned to a person under section
6109.” Sec. 7701(a)(41). The SSN issued to an individual is the
identifying number, except as otherwise specified under
applicable regulations. Sec. 6109(d). The regulations specify
that an individual required to furnish a TIN must use an SSN
unless the individual is not eligible to obtain an SSN or is
required to use an employer identification number. Sec.
301.6109-1(a)(1)(ii)(A), (B), and (C), Proced. & Admin. Regs.
This Court has held that the SSN requirement is the least
restrictive means of achieving the Government’s compelling
interests in implementing the Federal tax system in a uniform,
mandatory way and in detecting fraud in regard to dependency
exemptions. Miller v. Commissioner, 114 T.C. 511, 517-518
(2000). Without providing an SSN, a taxpayer cannot properly
claim a section 151 dependency exemption deduction for his
children. Id. at 513. Petitioner does not dispute that he did
not file Federal income tax returns and did not provide an SSN
for Jessy for the years in issue. Accordingly, we hold that
petitioner is not entitled to the dependency exemption deduction
for Jessy for the years in issue because he did not satisfy the
requirements of section 151(e).
Section 6651(a)(1) imposes an addition to tax for the
failure to file a required return on or before the specified
filing date. The addition to tax is 5 percent of the amount
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Last modified: May 25, 2011