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Advise the caller this notice should be retained in their permanent records.Also advise the caller they may want to make several copies of the notice as it can be used when EIN verification is requested for business purposes.Also, this IRM was revised to reflect the following changes: IRM 21.7.13 dated August 18, 2016 (effective October 1, 2016) is superseded.IPU 16U1555 dated , IPU 16U1740 dated , IPU 17U0060 dated , IPU 17U0487 issued , IPU 17U0549 issued , IPU 17U0828 dated , and IPU 17U1049 dated are incorporated into this IRM.It is not necessary to tell the caller to write the number on a Form SS-4 if the caller indicated in Step 2 that he/she does not have a completed Form SS-4.

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The notice will list any applicable returns) he/she is required to file and the first due date of each respective return.Before disclosing this information, authenticate the taxpayer making the authorization using IRM 21.1.3.2.3, Required Taxpayer Authentication.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the caller is not authorized to receive the EIN, do not disclose it.The DOD check is not performed on a fiduciary (the conservator, receiver, guardian, bankruptcy trustee, etc.) Application will be considered a Domestic EIN request and will require a regular series EIN.

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For applications received by phone to the dedicated EIN International Line, advise caller to fax or mail application following guidance for Domestic EIN requests.Here are all the one, two, three, and four letter combinations of letters.It's absolutely useless, but your friendly search engine indexed it!If the third party calls to complain that the EIN was not faxed back, explain that IRC § 6103(c) prohibits the disclosure of taxpayer information to unauthorized individuals.



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