The focus of the audit was the Individual Taxpayer Identification Numbers (ITIN) program, which was established in 1996 to provide individuals ineligible for Social Security numbers, in particular resident aliens, with ID numbers for tax purposes.
Nearly three million tax returns were filed in 2011 using ITINs, involving tax refunds totaling $6.8 billion, most of it as a result of applying the Additional Child Tax Credit.
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