RECOMMENDATION Issue 41565
RECOMMENDATION TEXT:
Issue 41565 The IRS should issue an ITIN to each American living overseas who requests one.
IRS Action: Not adopted
Issue 41565
Since it recommends assigning ITINs to accidental Americans, etc., this should go to the ITIN Unit in W&I. We previously had cross-BOD discussions on this topic and determined there are limitations on what can be done. As we understand it, Congress requested the Service to reduce the number of ITINs it issues. This proposal would generate a significant increase in ITINs. Furthermore, current provisions would not allow the Service to issue an ITIN to someone eligible to receive an SSN.