Gregory T. Mays and Nadine King-Mays - Page 1

                                 T.C. Memo. 2006-197                                  

                               UNITED STATES TAX COURT                                

                 GREGORY T. MAYS and NADINE KING-MAYS, Petitioner v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14559-04.            Filed September 14, 2006.              

               Gregory Mays and Nadine King-Mays, pro se.                             
               Meredyth Purdy, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               HOLMES, Judge:  Gregory Mays and his wife, Nadine, refuse to           
          use Social Security numbers in claiming dependency exemptions for           
          their five minor children.  The Commissioner refuses to allow               
          them those exemptions unless they do.  But the case arrives as a            
          challenge to the Commissioner’s effort to collect the Mayses’               
          unpaid taxes, and the Commissioner argues that we don’t have to             
          settle any arguments about using Social Security numbers because            

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