Money Laundering Scam

Identification Number

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A taxpayer identification number must be furnished on returns, statements, and other tax related documents. For an individual, this is a social security number (SSN). If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified

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retirement plan.

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You must furnish a taxpayer identification number if you are:

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• An alien who has income effectively connected with the conduct of a U.S. trade or business at any time

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during the year.

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• An alien who has a U.S. office or place of business at any time during the year. • A nonresident alien spouse treated as a resident, as discussed in chapter 1, or

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• Any other alien who files a tax return, an amended return, or a refund claim (but not information returns).

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Social Security Number (SSN). Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U.S. employment.

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[. . .]

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Individual taxpayer identification number (ITIN) . If you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. It usually takes about 4-6 weeks to get an ITIN. If you already have an ITIN, enter it whenever an SSN is required on your tax return.

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An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or

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immigration status under U.S. law.

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In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for

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an SSN, a Form W-7 should be filed for:

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• Alien individuals who are claimed as dependents and are not eligible for an SSN, and • Alien spouses who are claimed as exemptions and are not eligible for an SSN.

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Employer identification number (EIN) . An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. To apply for an EIN, file Form SS-4. Application for Employer Identification Number, with

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the IRS.

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2. IRS Form 1040NR Instructions, Year 2007, p. 9. You c an’t avail yourself of the “benefits” of the franchise without 28 providing your franchisee license number. 29

Line 7c, Column (2)

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You must enter each dependent’s identifying number (SSN, ITIN, or adoption taxpayer identification number (ATIN)). If you do not enter the correct identifying number , at the time we process your return we may disallow

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the exemption claimed (such as the child tax credit) based on the dependent.

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3. IRS Form 1042s Instructions, Year 2006, p. 14. What all of the circumstances below have in common is that they involve 34 a “benefit” that is usually financial or tangible to the recipient, and therefore require a franchisee license number called 35 a Taxpayer Identification Number: 36

Box 14, Recipient’s U.S. Taxpayer Identification Number (TIN)

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You must obtain a U.S. taxpayer identification number (TIN) for:

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• Any recipient whose income is effectively connected with the conduct of a trade or business in the United

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States.

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Note . For these recipients, exemption code 01 should be entered in box 6.

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• Any foreign person claiming a reduced rate of, or exemption from, tax under a tax treaty between a foreign country and the United States, unless the income is an unexpected payment (as described in Regulations section 1.1441-6(g)) or consists of dividends and interest from stocks and debt obligations that are actively traded; dividends from any redeemable security issued by an investment company registered under the Investment Company Act of 1940 (mutual fund); dividends, interest, or royalties from units of beneficial interest in a unit investment trust that are (or were, upon issuance) publicly offered and are registered with

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The Money Laundering Enforcement Scam

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Copyright Sovereignty Education and Defense Ministry, http://sedm.org Form 05.044, Rev. 10-2-2013

EXHIBIT:________