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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