@taxsavvy , having gone over the above interactions with my colleagues @DoninGA and @Critter-3 , what I am missing are the following :
(a) your own immigration status -- ( US citizen / GreenCard / work visa);
(b) entry visa of your mother ( non-working ? ) and the sponsor of your mother's GreenCard application
(c) if you or your spouse is not a citizen of USA, then citizen of which country? Is your mother citizen of the same country?
(d) does your mother have any US sourced income and/or foreign income ( and if foreign then from which country? Pension ? ) ?
I ask these , rather intrusive questions because I don't understand why the IRS TAC person told you , your mother is not eligible for ITIN ( unless she is saying that it is because she will shortly be eligible for SSN )
Please could you answer my questions and I will circle back thereafter -- yes ?
