He's on the opposite side of the political spectrum as the source you have issues with, and is an authority in places ot know such things, *and* he said this stuff under oath to Congress.
The IRS is *very* clear on this. The children must have SSNs and must have lived in the USA. So, even if they get SSNs for the children, unless the children were actually in the USA for those years, it would still be tax fraud.
Incidentally, you clearly are concerned about the credibility of your original source, because I did not disagree with you based on the source of the information, instead, I disagreed with you on the *content* and *gasp* I compared it with the advice that the IRS and other organizations give on this topic. But I'll let you into a clue. A publication that quotes someone with "an unindicted co-conspirator in the cover-up ..." makes me suspect that the quote is not accurately portrayed.
So I looked at the page you referenced and all the commisioner stated was that amnestied aliens would be able to amend prior filings. All that stuff about kids -- that came from the (obviously biased) author of the article.
But even more, you were not able to accurately read the article, since it gives an example where the credit would be clearly fraudulent -- the claimed-for children were not in the USA.
The ACTC is a fully refundable credit of up to $1,000 per child to help working families who have children at home.
Problem is, that home may not be here, but back in Mexico, and the children claimed are often nieces and nephews in what are often rather large extended families. An investigation done in 2012 by NBC affiliate WTHR in Indianapolis found four workers claiming 20 children living in one residence, with the IRS sending these aliens tax refunds totaling $29,608. The children did not in fact reside in the United States.