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MAYS v. COMMISSIONER

Docket No. 14559-04.

92 T.C.M. 278 (2006)

T.C. Memo. 2006-197

Gregory T. Mays and Nadine King-Mays v. Commissioner.

United States Tax Court.

September 14, 2006.

Attorney(s) appearing for the Case

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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