A taxpayer who was experiencing a family emergency and needed to travel out of the country with his children contacted TAS for assistance. He sent in his children’s passports to the IRS with his 2015 tax return, along with Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), requesting ITINs be assigned for his children. The IRS processed his return without considering his ITIN request and did not allow his dependency exemptions, causing a balance due on his return. TAS checked the return information and found that the passports were attached to the back of the return. TAS contacted the IRS to show them the return so they could see that the ITIN application requests had not been processed and the passports had not been returned. TAS explained the urgency of overnighting the passports by 2:00 p.m. that same day. The IRS expedited the ITIN request and manually assigned the ITINs by noon that same day, so the passports could be overnighted to the taxpayer. The taxpayer received the passports in time to travel for his family emergency. TAS then advised the taxpayer to file an amended return to claim the children now that ITINs were assigned, which would eliminate the balance due on the taxpayer’s 2015 return.