And how about this where it all starts from,
4.4.9.4.2 (02-01-2006)
AIMS Control When TP does not have a TIN
1. For returns where the taxpayer does not have a TIN, the group should request that the taxpayer submit Form SS-4, Application for Employer I.D. Number,for EIN to the Internal Revenue Service,
or Form SS-5, Application for a Social Security Number Card (Original, Replacement or Correction),for SSN to the Social Security Administration. Also request the taxpayer furnish the IRS with the SSN assigned by SSA as soon as possible.
2. In the interim, the group should request a dummy TIN (via Command Code AMTIN7) from the local AIMS/ERCS unit. Establish NMF AIMS control using Form 5354, Examination Request Non-Master File. See IRM 4.4.9.4.2. for additional information. The NMF control is to provide AIMS/ERCS controls until a TIN is secured. After the TIN is secured, close the NMF control with a DC 28.
3. If the taxpayer will not request their own EIN, contact the campus Entity Control section to obtain the assignment of a permanent EIN.
4. A computer generated SFR cannot be done on a temporary or invalid TIN.
5. The case cannot be forwarded to CCP for closing unless a TIN has been secured.
http://www.irstaxattorney.com/irs-au...rocessing.html
Name
1.The taxpayer's name must be typed or printed legibly, with no strikeovers.
The name used with a recently acquired EIN should match the taxpayer's Form SS-4.
http://www.irs.gov/irm/part4/irm_04-004-009.html
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