On Tue, 14 May 1996, Timothy C. May wrote:

At 3:22 PM 5/14/96, Matthew Williams wrote:

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Date sent: Mon, 13 May 1996 23:19:12 -0400 (EDT) From: Black Unicorn <unicorn@schloss.li>

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I compare it to the ease with which one submits a fake social security number rather than simply refuse to submit one at all. A fake one wont raise any eyebrows, refusal will.

Although knowingly providing a fake social security number when one has any expectation of gain is, I believe, a felony.

42 USC. sec. 408.

Note the key provisons, for gain, and when submitted to those entitled to the number legally.

Indeed.

Plus, should one "just make a number up," odds are good that it "won't compute," that is, that it will either collide with an existing number (and identity, and reported income) or that it will fail the checksum/allocation tests.

This is obvious. Some thought has to go into generation, and you correctly point out the key place to look here:

(That is, not all xxx-yy-zzzz numbers are valid SS numbers. See Chris Hibbert's "Structure of Social Security Numbers" FAQ, at http://snyside.sunnyside.com/cpsr/privacy/ssn/oldSSN/ssn.structure.html for details.)

The IRS imposes penalties for faking SS numbers. (Not to mention the punishment meted out by the Sturmgruppenfuhrers of the SS!)

We weren't discussing the IRS specifically, but I will address them. Consider the context I used the social security number example in, that being something which was used for that which it was not originally intended and in which most of the entities who do use them are not legally entitled to demand them. Social security numbers are used so frequently as identification because each person is only supposed to have one, and no two people are to have the same one. The fact is that one can quite easily survive without ever even having a social security number. A friend of mine was a trust fund kid and never held a job a day in his life. He would file every year and leave the taxpayer identification number blank. He paid all his taxes on trust income and personal investment income etc., but never bothered to fill in the number. The IRS took his checks quite happily and continues to send him a bit of paper every year complaining that he hasn't given them one. I believe it's been running like that for 20 years now. Another individual I knew sent a completely made up number on his first tax return and just stuck by it for life. Every year he'd get two notices in the mail. I gave him a buzz and he faxed me copies which I now reproduce for you. Notice 1: Dear Taxpayer: Thank you for the information you gave us on June 22, 1975 (The letter is dated 1992) about your name and social security number. However, the information still doesn't agree with that give us by the Social Security Administration. The Internal Revenue Service can't correct this problem for you. Only the Social Security Administration can issue social security numbers or correct records relating to them. Please contact the nearest Social Security Administration office. Be sure to take proof of your age and identity. If you are foreign-born, you also must give proof of U.S. citizenship or alien status. If you are 18 years of age or older and have never had a social security number, you must fill out the application in person. According to the law, any person who files a return must include an identifying number on it. A social security number is used for this purpose. If you have questions about this letter, please write us at the above address. If you prefer, you may call the IRS telephone number listed in your local directory. An employee there may be able to help you, but this office is most familiar with your case. Notice 2: Dear Taxpayer: Our records indicate the Social Security number xxx-xx-xxxx (used in filing your return) has also been used by another taxpayer. Please verify your social security number by sending a copy of your Social Security Card. If you do not have a Social Security card [go get one]. Thank you for your patience and cooperation. According to him he now has a total of 24 such notices, all nearly exactly alike. Funny, he keeps getting refunds though.

A simple transposition of two digits may not get you zapped, but a large-scale transposition or outright falsification will. If and when they catch up with you.

Given the above, I'm not too concerned for my friends.

I'm all for avoiding taxes, but this is not a cost-effective way to do it.

Looks cost effective to me. Costs about what it does to feed you long enough to throw the junk mail away. Again, this is all beyond the original point. Even conceeding for a moment that the IRS and your bank may be entitled to your social security number 'by law.' Your school, your library, your favorate shop, your local radio shack are not. If they ask for it, which they often do, make something up. Don't be fooled by morons who tell you about the 50 million different people who you are required to surrender your SSN to on demand either. IRS and those entities which must report to the IRS are about the only universally recognized groups which can exert any authority in demanding your SSN. Some states have provisions requiring it for driver's licenses, others don't care. The question is not who is entitled to it now, but who is going to get it later and what can you do about it?

--Tim

--- My preferred and soon to be permanent e-mail address:unicorn@schloss.li "In fact, had Bancroft not existed, potestas scientiae in usu est Franklin might have had to invent him." in nihilum nil posse reverti 00B9289C28DC0E55 E16D5378B81E1C96 - Finger for Current Key Information Opp. Counsel: For all your expert testimony needs: jimbell@pacifier.com