The "Additional Child" Tax Form is routinely abused, but the IRS keeps paying refunds to residents who falsely claim relatives in foreign countries as residing with them. There
is no need for Social Security numbers; they just request an “ITIN #” for each child. This was reported by an Indiana News Station as shown in their video at http://videos2view.net/tax-fraud.htm
The IRS has not responded to this long-standing and very costly tax fraud.
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