To the Editor:

Some years ago I was contacted by the Internal Revenue Service and asked to help guest workers who were failing to file tax returns because they had no taxpayer identification numbers (TIN). Invariably they did not have sufficient income to have a tax liability, but many experienced overwithholding by their employers. Working with several social service agencies, we managed to get them TINs, to file tax returns and get refunds where allowed.

October 22, 2025