create a Child Identity Theft Protection PIN number to be used by taxpayers when filing federal income taxes.

The IRS estimates that approximately $12 to $14 billion a year is spent on fraudulent income tax refunds claiming the Earned Income Tax Credit. While these perpetrators of fraud are spending the taxpayer's hard earned money, the rightful recipients of these funds are denied access to tax refunds that rightfully belong to them. In an effort to reduce the repetitive crime of fraudulently claiming children on an unauthorized taxpayer's return, we would like the Obama administration to institute a Child Identity Theft Protection Pin number program. If a custodial parent has successfully defended a legitimate dependency claim for a child two years in a row, then that parent should be awarded with a pin number to be associated with the child's social security number for future tax filings.