This post is based on my Quora answer to the question: “Do you agree with the policy of not issuing checks to US citizens who jointly file taxes with someone who has an ITIN?”
The Quora answer was rewritten with the generous technical assistance of CPA Olivier Wagner of 1040 Abroad.
Part I – Objective Analysis
This post focuses on the class of individuals entitled to relief. It does not discuss how the relief is administered.
The statute authorizing the relief is found in Section 6428 or Subtitle F (the Procedure And Administration section of the Internal Revenue Code). The following sections specify WHO is entitled to the relief: