The Internal Revenue Service ("IRS") recently announced an interim change to the Individual Tax Identification Number ("ITIN") procedure. ITINs are issued by the IRS for tax administration purposes for individuals who are not eligible to obtain a Social Security number ("SSN") from the Social Security Administration ("SSA"). The IRS indicated that it is making these changes in order to "strengthen its procedures for issuing ITINs". Most ITINs are issued during the tax filing season. Until it issues a regulation, the IRS will only issue ITINs when applications include original documents, such as passports and birth certificates or certified copies of these documents from the issuing agency. ITINs will no longer be issued based on applications supported by notarized copies of documents. The IRS indicated that these changes are effective immediately. However, the IRS indicated that it plans to issue a regulation regarding the issuance of ITINs sometime in early 2013.