SS# and taxes

#1 05-15-2004, 10:56 AM

File under the heading of "everyone knows this."

But every discussion I've seen is so convulted, trying to work backwards to "prove" the connection between SS# and income taxes.

Here's the Internal Revenue Manual. Makes it crystal clear.

Part 5. Collection Process
Chapter 19. Collection Liability
Section 1. Balance Due (Cont. 1)
5.19.1.5.4.7 (12-15-2002)
Combo Cases
1. An IMF account and related BMF account can be included in one installment agreement, and IDRS monitored. Whenever you receive a request for an installment agreement that either involves an EIN and SSN (Sole Proprietor) or two SSN's (some years filed joint and some single), process as follows….

2. If The cross-reference agreement is acceptable according to set guidelines and dollar criteria (IRM 5.19.1.5.4.1), and you have determined the primary account. Then…Always transfer the IMF account to the BMF campus database.

Me:

An "IMF" with a SSN becomes a "BMF" with nothing more than the wave of the IRS magic wand simply because a SSN is "assumed" to represent a "Sole Proprietor."

I can't take much more "revelation" regarding BB and all this insanity....Since pot is illegal, a frontal lobotomy is starting to sound like a pretty good idea....

Randy