I’ve never experienced nor heard of this problem, but thanks for raising it–I work in a volunteer income tax preparation program, so this is good to know in case any of our clients run into this issue. It does sound very strange and illogical, though. (Taxpayers in my program need to bring in their Social Security card so that we can verify their identity and SSN, but that’s it.) What does OTR consider to be “written verification?” A letter from SSA? It seems that could be forged just as easily as a Social Security card could (or even more easily). And can’t OTR just cross-check the actual numbers on record with either the IRS or SSA?