The IRS defines “resident” in a way that helps it collect taxes. So, an undocumented person, whom one part of the government calls a criminal, is allowed by the IRS to pay taxes with an ITIN number. One branch of the government, DHS, sees a lawbreaker; the other, IRS, sees a taxpayer. Now, they act like the undocumented have found a loophole to make all this happen. The irony is impossible to ignore.