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#2 05-16-2004, 03:42 PM

Hey, Rushpat....

I've wondered the same thing. Here's the answer.& (For me, finding this was the final straw, meaning only that now I'm beyond even getting angry about any of this. This government, the IRS, the whole BB-thing is completely outta control.)

From the Internal Revenue Manual:
4.4.9.12 (02-08-1999)
No TIN 

1. Group — For returns where the taxpayer does not have a TIN, request that the taxpayer submit Form SS–4 for EIN to the Internal Revenue Service, or Form SS–5 for SSN to the Social Security Administration. Also request the taxpayer to furnish the IRS with the SSN assigned by SSA as soon as possible. Do not delay the processing of the delinquent/SFR package.

c. Submit return package and Form 5345 to Case Processing Support.

4.4.9.12.1 (02-08-1999)
Temporary SSN 

1. Case Processing Support — Fax the following information to the campus Entity Control section to obtain an IRS identification number (IRSN):

G. Reason for the request (Requesting IRSN for the purpose of a temporary SSN.)

2. Entity Control will provide the temporary SSN within 2 workdays of the receipt of the fax and is responsible for adding the account to Master File. The temporary SSN always begins with a " 9" and ends with an asterisk. 

3. Case Processing Support—enter the temporary SSN on the return and forward it the campus for processing. Enter the temporary SSN on the Form 5345, input it on AIMS, and forward it to the group.

4.4.9.12.2 (02-08-1999)
Permanent EIN 

1. If the taxpayer will not request their own EIN, then Case Processing Support will contact the campus Entity Control section to obtain the assignment of a permanent EIN.

Me again:

So there's your answer.

BB will create its own "number" for you. After that, the "IMF" is easily, and routinely, manipulated into a "BMF," which gives the IRS legal authority for assessments and liens and levies and all the rest.

Ain't this land of the "free" a great place to be?

Randy

&