United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2004-03-10 monographic deposited born digital 24 p. GA 1.13:GAO-04-529T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-529T P0b002ee180385d60 f:d04529t DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-04-529T machine generated eng fdlp REPORT GAOREPORTS-GAO-04-529T GAO-04-529T Social security number Taxpayers Personal income taxes Tax administration systems Interagency relations Internal controls Resident aliens Identity verification IRS Personal Identification Number Program Testimony A09464 The Internal Revenue Service (IRS) issues Individual Taxpayer Identification Numbers (ITINs) to those who are not eligible for a social security number (SSN) from the Social Security Administration (SSA). ITIN-related concerns include whether any weaknesses in IRS's controls would allow ITINs to be issued and used for illegal purposes and possible security breaches, whether employers are confused about their responsibilities to IRS, SSA, and the Department of Homeland Security (DHS) for identifying their employees, and how IRS, SSA, and DHS share data when illegal resident aliens receive ITINs. Because of these concerns, GAO was asked to: (1) describe why IRS created the ITIN, (2) describe IRS's processes and controls for issuing ITINs, (3) do a limited test of IRS's processes and controls, and (4) describe certain concerns and problems for employers and government agencies when ITINs are issued to illegal resident aliens. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-529T/html/GAOREPORTS-GAO-04-529T.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-529T/pdf/GAOREPORTS-GAO-04-529T.pdf GAO-04-529T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-529T Testimony GAO-04-529T; Internal Revenue Service: Individual Taxpayer Indentification Numbers Can Be Improperly Obtained and Used; Social security number Taxpayers Personal income taxes Tax administration systems Interagency relations Internal controls Resident aliens Identity verification IRS Personal Identification Number Program