Dawson Craig Lane - Page 14

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          Sec. 7701(a)(41).                                                           
               Section 6109(d) provides:                                              
               SEC. 6109.  IDENTIFYING NUMBERS.                                       
                    (d)  Use of Social Security Account Number.--                     
               The social security account number issued to an indi-                  
               vidual for purposes of section 205(c)(2)(A) of the                     
               Social Security Act shall, except as shall otherwise be                
               specified under regulations of the Secretary, be used                  
               as the identifying number for such individual for                      
               purposes of this title [26, U.S. Code, i.e., the Inter-                
               nal Revenue Code].                                                     
               The regulations under section 6109 provide that an individ-            
          ual who is not an employer and who is required to furnish a TIN             
          must use a Social Security number unless the individual is not              
          eligible to obtain a Social Security number.  See sec. 301.6109-            
          1(a)(1)(ii)(A) and (B), Proced. & Admin. Regs.  Those regulations           
          further provide that “Any individual who is duly assigned a                 
          social security number or who is entitled to a social security              
          number will not be issued an IRS individual taxpayer identifica-            
          tion number.”6  Sec. 301.6109-1(d)(4), Proced. & Admin. Regs.  An           

               6Another type of TIN is an IRS adoption taxpayer identifica-           
          tion number.  Sec. 301.6109-1(a)(1)(i), Proced. & Admin. Regs.              
          The term “IRS adoption taxpayer identification number” is defined           
               a temporary taxpayer identifying number assigned by the                
               Internal Revenue Service (IRS) to a child (other than an               
               alien individual as defined in � 301.6109-1(d)(3)(i))                  
               who has been placed, by an authorized placement agency,                
               in the household of a prospective adoptive parent for                  
               legal adoption.  An ATIN [IRS adoption taxpayer identi-                
               fication number] is assigned to the child upon applica-                
               tion for use in connection with filing requirements                    
               under the Internal Revenue Code and the regulations                    

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Last modified: May 25, 2011