APPLYING FOR AN EIN
Taxpayer calls in, they applied for an EIN via fax using Form SS-4 – What IRM should you pull up?
21.7.13.3.9.1
IF YOU RECEIVE AN SS-4 APPLICATION AND YOU FIND A PREVIOUSLY ASSIGNED EIN WHAT ACTION DO YOU TAKE?
SEND THE TAXPAYER A 147C LETTER
TAXPAYER CALLS IN AND SAYS THEY RECEIVED A 101 ERROR CODE FOR A SOLE PROP EIN. THROUGH RESEARCH YOU ARE ABLE TO LOCATE A PREVIOUSLY ASSIGNED EIN AND PERSONALLY VERIFY THE SOLE PROP. CAN YOU PROVIDE THE EIN TO THE TAXPAYERS?
YES
WHEN DOES THE THIRD PARTY DESGINEE ON AN SS-4 EXPIRE?
WHEN THE EIN IS ASSIGNED AND POSTED TO MASTERFILE
WHAT ARE THE PROCESSING TIMEFRAMES FOR EACH WAY?
FAX - 4 BUSINESS DAYS
MAIL - 30 DAYS
ONLINE - INSTANT
Per the IRM 21.7.13.3.9.1, What must you determine prior to starting the disclosure process?
IF THE PROCESSIN TIME HAS ELAPSED
YOU RECEIVE A PACK OF FAXED SS-4'S, THERE ARE 5 OF THEM AND THEY ARE FULLY COMPLETE FOR SINGLE MEMBER LLC'S, WHILE REVIEWING YOU SEE THAT THEY ALL HAVE THE SAME RESPONSIBLE PARTY. WHAT ACTION DO YOU TAKE?
YOU ASSIGN 1 EIN AND RETURN THE OTHER 4 APPLICATIONS - LLC'S ARE DISREGARDED ENTITIES, A PERSON CAN OPERATE MULTIPLE LLC'S UNDER THE SAME EIN.
WORDING FOR ANSWER ON TEST IS TRICKY!!!
RANDY CALLS IN AND HE HAS A SOLE PROP BUSINESS WITH THE DBA "RANDYS DOG WALKER" - WHAT IS THE LEGAL NAME OF HIS ENTITY?
RANDY TEETOR
CALLER INDICATES THEY WANT TO BE TREATED AS AN S-CORP. WHICH FORM DO THEY NEED TO SUBMIT?
FORM 2553
WHICH OF THE FOLLOWING ENTITIES ARE NOT AUTHORIZED TO RECEIVE BULK/BANK EINS?
A. TRUSTS
B. CORPORATIONS
C. ESTATES
B. CORPORATIONS
The taxpayer faxed the application 08/15/2023 and is check the status today, 08/29/2023 – can you help them?
YES
YOU RECEIVE AN APPLICATION AND IT IS FULLY COMPLETE, BUT YOU NOTICE THAT THE BUSINESS ADDRESS AND THE THIRD PARTY DESIGNEE'S ADDRESS ARE THE SAME, HOW WOULD YOU PROCEED?
OBTAIN THE TAXPAYERS ADDRESS AND INPUT A REVISED APPLICATION.
THE THIRD PARTY DESIGNEE STATES THEY LOST OR MISPLACED THE EIN AND THE EIN HAS ALREADY POSTED TO MASTERFILE, WHAT DO YOU DO?
ADVISE THE DESIGNEE THAT AN EIN WAS ASSIGNED AND THEIR AUTHORITY IS NO LONGER VALID. THE TAXPAYER WILL RECEIVE A VERIFICATION LETTER. WHEN APPROPRIATE MAIL A 147C LETTER TO THE TAXPAYER.
WHAT TOOL IS REQUIRED TO ASSIGN AN EIN?
IAT EIN TOOL
ONCE A BANKLIST OF EINS IS ASSIGNED WHAT LETTER IS ISSUED TO THE INSTITUTION?
225C
If the caller is the third party designee and the EIN has posted to the Masterfile(appears on CC BMFOLE), can you provide the EIN to the caller?
NO
WHAT COMMAND CODES ARE USED TO RESEARCH FOR A PREVIOUSLY ASSIGNED EIN?
NAMEB AND NAMEE
A WIFE CALLS IN TO OBTAIN AN EIN FOR HER HUSBANDS SMALL BUSINESS, HE RUNS IT AS A SOLE PROP, BUT THEY LIVE IN A COMMUNITY PROPERTY STATE. CAN THE WIFE OBTAIN THE EIN?
NO.
YOU RECEIVE AN SS-4 APPLICATION WITH A FORM 2553 ATTACHED. WHAT ACTION DO YOU TAKE?
DETACH THE FORM 2553, PROCESS THE EIN AND RETURN IT TO THE TAXPAYER, SEND THE FORM 2553 TO THE ENTITY DEPARTMENT FOR PROCESSING.
WHAT TOOL IS USED TO DETERMINE IF A NEW EIN IS NEEDED?
ITLA
What IRM do you use when the taxpayer has lost their EIN?
21.7.1.4.7.1
WHAT IS THE DEFAULT FILING REQUIREMENT FOR A MULTI-MEMBER LLC?
CALLER STATES THEY RECEIVED A VERIFCATION LETTER BUT THEY DID NOT APPLY FOR AN EIN! WHAT RESEARCH WOULD YOU DO?
ASK THE TAXPAYER IF SOMEONE APPLIED FOR THEM? QUESTION TO DETERMINE IF THERE IS A LEGITIMATE REASON FOR THE EIN. THIS IS A CASE-BY-CASE BASIS WITH NO REAL SET PROCEDURES.
WHAT IS THE NAME CONTROL FOR A SOLE PROP EIN?
FIRST 4 LETTERS OF THE LAST NAME.