- 3 - as much as the IRS said, because they should have received dependency exemptions for their children. During the hearing, Mr. Mays explained that he wanted the IRS to give his children ITINs--individual taxpayer identification numbers--instead of having them use Social Security numbers. The appeals officer presiding at the hearing demurred; because the Mays children were eligible for Social Security numbers, he concluded they could not be issued ITINs.1 The Mayses asked for a final determination at the hearing so they could petition this Court to decide whether the Commissioner was right. The appeals officer quickly accommodated them. The Mays, then as now residents of Texas, timely filed a petition and then agreed to submit the case for decision on stipulated facts. Discussion Once the Commissioner assesses a tax, he is allowed to collect any unpaid portion of it by filing liens against, and levying on, a taxpayer’s property. But first (with some exceptions that aren’t present here), he has to notify the taxpayer whose property he wants to take. He does this with 1 Sec. 301.6109-1(a)(1)(ii)(A) and (B), Proced. & Admin. Regs. The regulations also provide that anyone “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 number.” Sec. 301.6109-1(d)(4), Proced. & Admin. Regs.; see Miller v. Commissioner, 114 T.C. 511, 519 (2000); Cansino v. Commissioner, T.C. Memo. 2001-134; Davis v. Commissioner, T.C. Memo. 2000-210.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011