ITIN application rejected

I've prepared a federal tax return (married jointly), completed W7 forms for my wife and son, collected all required documents. Then scheduled an appointment at TAC where everything was verified, certified and sent to IRS.

After few weeks got an approval letter for my wife and rejection for my son. Talked to IRS/ITIN and according to them the reason is "dependent is not claimed for any allowable tax benefit" (either row 1e or 19).

But I have row 19 filled out ($2000) with Schedule 8812 completed and attached (row 1e is empty and no form 2441). I've definitely provided ALL pages to the TAC employee. 

IRIS/ITIN employee was not able to access and check my federal return (if Row 19 is filled out and a completed Schedule 8812 attached). Explanation I got: ITIN rejection letter was sent only recently, it takes up to 6-8 weeks to re-adjust tax return and only after that they will be able to see and check my federal return pages.


1) Rejection letter clearly says to re-send documents. But IRS/ITIN employee told me that it won't work. ITIN will be rejected anyway because it's already past tax return deadline of Apr 15th. Re-application/application will only be possible next year. 

I'm totally and completely confused. Can I re-apply now? 

 

2) Another point they brought up is to try to call them back in 6-8 weeks once return will be re-adjusted. Only then they will be able to access my federal return pages and check if Row 19 was filled out and Schedule 8812 completed. If that is the case then maybe they will re-process refund (no promises is what they've mentioned...). 

 

I'm really confused.