context: As discussed above, Summerrain is a "petition preparer," as that term is defined by Section 110(a). Accordingly, she must provide her social security number along with her signature on each document she prepares. 11 U.S.C. SS 110(c)(2). Supplying the tax identification number of the partnership through which she conducted business does not meet the plain requirements of Section 110(c).
citation_a.signal: see
citation_a.identifier: 197 B.R. 116, 116
citation_a.parenthetical: rejecting argument that petition preparer should be allowed to use some form of identification other than social security number because "[u]se of an alternative number ... would be less effective for tracking the identifies of petition preparers in the nation-wide bankruptcy system"
citation_a.sentence: See In re Rausch, 197 B.R. at 116 (rejecting argument that petition preparer should be allowed to use some form of identification other than social security number because “[u]se of an alternative number ... would be less effective for tracking the identifies of petition preparers in the nation-wide bankruptcy system”).
citation_b.signal: no signal
citation_b.identifier: 259 B.R. 379, 384
citation_b.parenthetical: requiring individual to provide social security number even though petition preparer was employee of corporation
citation_b.sentence: In re Gomez, 259 B.R. 379, 384 (Bankr.D.Colo.2001) (requiring individual to provide social security number even though petition preparer was employee of corporation). Moreover, allowing a petition preparer to circumvent the requirements of Section 110(c) in such a manner would undermine the purposes of Section 110(c) by inhibiting the easy identification and tracking of unscrupulous petition preparers.