SSN Policy Manual

Policy Manual

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Title . Furnishing identifyingnumber of income tax return preparer. Claims for credit or refund by income tax return preparers. Tax on transfers of residual intereststo certain organizations. ax at ion of foreign investment in United States real property interests, definition of terms. Procedural rules. Special elections for section 403(b) annuity contracts purchased by educational institutions, hospitals and home health service agencies. Taxpayer assistance orders.

Purpose ... Each return of tax ... or claim for refund ... prepared by ... such preparer'ssocial security account number ... ... (2) A preparer may file ... (2) The preparer's identificationnumber. ... ... Transferee furnishes ... (A) A social security number ... - - ... (p) Identifyingnumber. The "identifying number" of an individual is the individual's United States social security number. ... ... individual must elect, separately with respect to each exclusion, to exclude foreign earned income ... statement shall include ... (i) The individual's name, address, and social security number; ... (C) election limitation" ... must includethe individual's name, address and social security number. ... - . .. (b) .. . The application for a taxpayer assistance ... shall contain ... (i) Name, social security number ... ... Q-Cl. What must a taxpayer do to obtain a CDP hearing? ... request ... taxpayer's name, address, daytime telephone number, and taxpayer identification number (SSN or TIN); ... Q-Cl. What must a taxpayer do to obtain a CDP hearing? ... request ... taxpayer's name, address, daytime telephone number, and taxpayer identification number (SSN or TIN). ... (a) Annual registration statement ... (4) Filing requirements. Information relating to the deferred vested retirement benefit ... There shall be filed 3n schedule SSA the name and social security number of the participant .. . ... There are generally three types of taxpayer identifying numbers: social security numbers, Internal RevenueService (IRS) individual taxpayer identification numbers, and employer identification numbers. social security numbers take the form 000-00-0000 ... Any individual required ... shall apply for one ... Individualswho are neligible for or do not wish to participate in the benefits of the social security program shall neverthelessobtain a social security number if they are required to furnish such a number ... Any individual who Is july assigned a social security number or who is entitled to a social security number will not be issued an IRS individualtaxpayer dentification number. ... (c) Requirement to furnish another's number. Every person required under this title to make a return, statement, or 2ther document must furnish such taxpayer identifying numbers of 2ther U.S. persons and foreign personsthat are describedin paragraph :b)(2)(i),(ii), or (iii) of this section as required by the forms and the accompanying instructions. If the person making the return, statement, )r other document does not know the taxpayer identifying number of :heother person, such person must requestthe other person's number. 4 request should state that the identifying number is required to be 'urnishedunder authority of law. When the person making the return, ;tatement, or other document does not know the number of the other Ierson, and has complied with the request provision of this paragraph, ;uch person must sign an affidavit on the transmittal document 'orwardingsuch returns, statements,or other documents to the Internal 3evenue Service, so stating. A person required to file a taxpayer dentifying number shall correct any errors in such filing when such )erson's attention has been drawn to them.

Code 26 CFR 1.6109-2

26 CFR 1.860E-2

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26 CFR 301.6320-IT --t 26 CFR 301.6057-1 I 26 CFR 301.6109-1 t-- Notice and opportunity for hearing upon filing of notice of Federal tax lien (temporary). Notice and opportunity for hearing prior to levy (temporary). Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. Identifying numbers.