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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
as
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
(continued...)
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Last modified: May 25, 2011