Dawson Craig Lane - Page 11

                                       - 11 -                                         
                    I.R.C. � 6109(d) provides as follows:                             
                    Use of social security account number                             
                         The social security number issued to an indi-                
                    vidual for purposes of section 205(c)(2)(A) of the                
                    Social Security Act shall, except as otherwise                    
                    specified under regulations of the Secretary, be                  
                    used as the identifying number for such individual                
                    for purposes of this title [Title 26, the Internal                
                    Revenue Code].                                                    
                    An individual thus may use a TIN other than an SSN                
               only when such use is expressly authorized by the                      
               treasury regulations.  Under those regulations, only                   
               three types of TIN are used to identify individual                     
               persons (who are not also employers):  “Social security                
               numbers, IRS individual taxpayer identification num-                   
               bers, and IRS adoption taxpayer identification num-                    
               bers.”  Treas. Reg. � 301.6109-1(a)(1)(ii).  An IRS                    
               individual taxpayer identification number (or “ITIN”)                  
               generally is assigned only to a nonresident alien, but                 
               in some cases, may be assigned to a resident alien.                    
               See Treas. Reg. � 301.6109-1(g)(iii).  Both of your                    
               children are citizens and residents of the United                      
               States, and therefore are ineligible for an ITIN.  You                 
               apparently concede as much by the manner in which you                  
               altered each Form W-7.  We note that Form W-7 expressly                
               states “Do not submit this form if you have, or are                    
               eligible to obtain, a U.S. Social security number                      
               (SSN”).  As U.S. citizens and residents, your children                 
               plainly are legally eligible to obtain SSN.                            
                    Because your children have not been placed for                    
               adoption, they are also ineligible for an IRS adoption                 
               taxpayer identification number.  See Treas. Reg.                       
               � 301.6109-3.  Thus, under I.R.C. � 6109(d) and the                    
               applicable regulations, SSN are the only possible EIN                  
               for your children.  The IRS has no legal authority to                  
               assign your children EIN, and accordingly will take no                 
               action on the altered Forms W-7 you sent to this of-                   
               fice.  The IRS also cannot waive the EIN requirements                  
               of sections 151(e) and 24(e).  In sum, your refusal to                 
               provide SSN for your children to the IRS bars you from                 
               claiming dependency exemptions or a child tax credit                   
               for your children.                                                     
                  *       *       *       *       *       *       *                   





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011