As you prepare your 2001 tax return, take the time to check your records for accuracy:
Be sure to provide dependents’ Taxpayer Identification Numbers (TINs) where required on your tax return. The IRS can deny a personal exemption and the dependent care credit if you file a return without a TIN for your dependent. (Generally, for an individual, the TIN is a Social Security number.) Failure to provide a required TIN is treated as a mathematical or clerical error, which means the IRS can immediately assess tax without conducting an audit.
Also be certain that all bank and brokerage accounts contain correct Social Security numbers. Failure to provide any Social Security number will result in a mandatory backup withholding tax.