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respect to the instant case. That letter stated in pertinent
part:
This is in response to the issues you raised at
our recent conference and in your letter dated March 1,
2005.
* * * * * * *
Taxpayer Identification Number
As you know, the IRS disallowed the dependency
exemptions you claimed for your two children on your
2001 return. You take the position that these exemp-
tions should be allowed, and that, in addition, you
should be allowed to claim the child tax credit pro-
vided by I.R.C. � 24. During our conference, the
undersigned correctly informed you that no such exemp-
tions or credit could be allowed unless you obtained
social security numbers (“SSN”), for your children and
provided those SSN to the IRS. You refuse to obtain or
provide such SSN.
I.R.C. � 151(e) provides that no dependency exemp-
tion is allowable “with respect to any individual
unless the TIN of such individual is included on the
return claiming the exemption.” See I.R.C. �
7701(a)(41) (defining “TIN” as “the identifying number
assigned to a person under section 6109”). Similarly,
I.R.C. � 24(e) disallows any child tax credit “with
respect to any qualifying child unless the taxpayer
includes the name and taxpayer identification number of
such qualifying child on the return of tax for the
taxable year.”
In your March 1, 2005, letter, you take the posi-
tion that the TIN required by the above statutes need
not be an SSN, and can be a TIN assigned by the IRS.
With that letter, you included two altered IRS Forms W-
7 (Application for IRS Individual Taxpayer Identifica-
tion Number) requesting that the IRS assign TIN to your
children. You altered these Forms W-7 by marking
through both the word “Individual” in the caption, and
the words “resident alien” beside “Dependent of U.S.
citizen” beside block d. found in the “Reason you are
submitting Form W-7” section. Your legal position
concerning the use of EIN other than SSN is incorrect.
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