using ITIN and the individual child tax credit, claiming lots of children who may not even live in the U.S. and often aren't even theirs, to get back huge tax refunds One example is shown in the video of an $11,000 refund.
This is not a loophole in the law. All persons working in the US owe taxes to the US government regardless of their immigration status. Aliens even without citizenship are given by the IRS Identification Numbers to file returns if the alien does not have a Social Security number. Anyone claiming children they do not have to collect money from the IRS is defrauding the IRS. ...no matter of their immigration status. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting.