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Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2010-48 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Matthew D. Lucey of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding this revenue procedure, contact Matthew D. Lucey at (202) 622–4940 (not a toll-free call).

living in a foreign country) may not have a social security number and may not be eligible to obtain one. Similarly, a U.S. citizen may not have a social security number due to a conscientious religious objection to applying for and receiving a social security number.

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▸Contents — Internal Revenue Bulletin 2010-48
Internal Revenue Bulletin 2010-48

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