- 7 - 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 amountPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011