Nowadays an infant is given a social security number when they are born. when you claim the child as a dependent, you have to list the social security number on the tax form. So forget the birth certificate, if you don't have a "valid" SS Number, the IRS will catch you, so my advice, don't play around with the IRS, intentional tax fraud may land you in jail. That's how Al Capone was caught, tax evasion.
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