ssn to itin

[chucho]

I have a friend who came to the US using a **** ssn--not stolen, but
made up---it's actually his phone in his country. He has been here a
year and working and paying taxes but did not file for a refund in 2008.
Meanwhile he received a "no-match" letter from social security last month.
I am wondering if he can apply for a ITIN even though he has already been
using a social security number and if so, how he would go about changing
it at work or if the IRS handles that once the application is processed. I
know that with the application one is supposed to submit a tax return as
well, so should he wait until next year to apply? I am afraid that if he goes
to his employer, he will have to be let go because then they will surely know
he is undocumented. Is it even possible for him to be granted a ITIN since
he has already been using a SSN, authentic or not?

[Jeff4cpa]

The IRS wants you to pay your taxes whether you are here legally or not.
The IRS wants you to pay your taxes whether your income is legal or not.

Applying for the ITIN is based on your legal visa status. See the help on this website.

I imagine his employer would let him go because he has lied about a very serious issue.

Your friend should consult an attorney to understand the legal implications of what he has done. The attorney will have client/attorney privilege and will generally not be able to tell anyone else. Your friend should have the attorney explain client/attorney privilege before disclosing this and any other illegal acts he has committed.