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sioner, 116 T.C. 60, 62 (2001).
Respondent summarily disallowed the dependency exemptions
claimed for petitioner’s two sons in Form 1040A for 2001. That
was because (1) section 151(e) provides that no dependency
exemption is allowable “with respect to any individual unless the
TIN of such individual is included on the return claiming the
exemption”, and (2) Form 1040A for 2001 that petitioner filed
stated “NONE” after the name of each of petitioner’s sons in the
space provided in that form for “Dependent’s social security
number”. Respondent assessed the tax for petitioner’s taxable
year 2001 resulting from (1) respondent’s disallowance of the
personal exemptions claimed in Form 1040A for 2001 for peti-
tioner’s sons and (2) respondent’s allowance of a $600 rate
reduction credit. Respondent’s assessment of that tax was proper
under section 6213(b)(1) and (g)(2)(H).5 That is because such
assessment arose out of a “mathematical or clerical error”. See
sec. 6213(b)(1), (g)(2)(H).
The definition of the term “mathematical or clerical error”
includes “an omission of a correct TIN required under * * *
section 151 (relating to allowance of deductions for personal
exemptions)”. Sec. 6213(g)(2)(H). The term “TIN” means “the
identifying number assigned to a person under section 6109."
5Respondent’s summary determination that petitioner is
liable for 2001 for the addition to tax under sec. 6651(a)(2)
also was proper. See secs. 6665, 6213(b).
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