Re: SSN and passport

[frissell@panix.com]

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At 05:02 PM 5/27/97 -0400, Mark M. wrote:

>I don't know the reason, but the IRS tax code requires that all passport
>applicants supply their SSNs to the IRS.  

The Feds would like to keep track of and find expatriate Americans who don't 
file tax returns (some 60% of the total).  Unlike almost all other countries, 
the U.S. taxes all of its citizens even those who have never set foot in 
America.

>The penalty for failing to
>notify is $500.  I recently encountered this situation and just left
>the SSN blank.  After explaining to the lady behind the counter that
>I was not required to give my SSN to the State Department, she eventually
>accepted the application without the SSN.  I sent a letter to the IRS
>(address where tax returns are supposed to be sent) explainging the
>situation and included my SSN in the letter.  I applied for the passport
>two months ago and have not been hassled by the IRS.  A sample letter
>is at ftp.cpsr.org/cpsr/privacy/ssn/passport.ps.  There's also more
>about this in the SSN FAQ.

Here's the US Code Section from 
http://www.law.cornell.edu/uscode/26/6039E.html   

     UNITED STATES CODE 
          TITLE 26 - INTERNAL REVENUE CODE 
               Subtitle F - Procedure and Administration 
                    CHAPTER 61 - INFORMATION AND RETURNS 
                         Subchapter A - Returns and Records 
                              PART III - INFORMATION RETURNS 
                                   Subpart A - Information Concerning Persons 
Subject to Special Provisions 



� 6039E. Information concerning resident status

     (a) General rule 

     Notwithstanding any other provision of law, any individual who - 
          (1) applies for a United States passport (or a renewal thereof), or 
          (2) applies to be lawfully accorded the privilege of residing 
permanently in the United States as an immigrant in
          accordance with the immigration laws, shall include with any such 
                                                ^^^^^^^^^^^^^^^^^^^^^^^^^^^
application a statement which includes the
^^^^^^^^^^^
          information described in subsection (b). 
     (b) Information to be provided 

     Information required under subsection (a) shall include - 
          (1) the taxpayer's TIN (if any), 
          (2) in the case of a passport applicant, any foreign country in 
which such individual is residing, 
          (3) in the case of an individual seeking permanent residence, 
information with respect to whether such individual
          is required to file a return of the tax imposed by chapter 1 for 
such individual's most recent 3 taxable years, and 
          (4) such other information as the Secretary may prescribe. 
     (c) Penalty 

     Any individual failing to provide a statement required under subsection 
(a) shall be subject to a penalty equal to $500
     for each such failure, unless it is shown that such failure is due to 
reasonable cause and not to willful neglect. 
     (d) Information to be provided to Secretary 

     Notwithstanding any other provision of law, any agency of the United 
States which collects (or is required to collect) the
     statement under subsection (a) shall - 
          (1) provide any such statement to the Secretary, and 
          (2) provide to the Secretary the name (and any other identifying 
information) of any individual refusing to comply
          with the provisions of subsection (a). Nothing in the preceding 
sentence shall be construed to require the
          disclosure of information which is subject to section 245A of the 
Immigration and Nationality Act (as in effect on
          the date of the enactment of this sentence). 
     (e) Exemption 

     The Secretary may by regulations exempt any class of individuals from the 
requirements of this section if he determines
     that applying this section to such individuals is not necessary to carry 
out the purposes of this section. 

***************

It seems to say that the TIN (Taxpayer ID Number) has to accompany the 
application.  In theory, State can't deny a passport based on refusal to 
supply the number but your mileage may vary.  As far as we can determine, no 
one has ever been fined $500 by IRS.  Looks like fodder for the sheeple to me.

I'm reapplying this summer and will not rat on myself.  We'll see how it goes.

In the half dozen refusals to supply number that I am personally familiar 
with, the passport has never been refused.

The report of a foreign address is a real laugh riot since US sheeple are not 
subject to address registration and can claim any address they like (although 
in that case, I guess they're not sheeple).

DCF

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