 |
4.2.1.1
(10-01-2003)
Identification and Control Number
-
The similarity of taxpayers' names and the voluminous flows of documents
require the use of permanent identifying numbers coupled with taxpayers' names.
These numbers are necessary for ADP purposes to ensure positive control of
each tax account and all related transactions. Standard titles and abbreviations
used are as follows:
-
Social Security Number (SSN)—means the number
which is assigned to an individual for social security purposes, tax account
purposes, or both.
-
Employer Identification Number (EIN)—means
the number which is assigned for any tax purpose to a person other than an
individual. It also means the identification number which is assigned to an
individual who is required to file a return with respect to his/her liability
for any tax other than income, estate, or gift taxes.
-
Document Locator Number (DLN)—means the number
assigned to each return or other document introduced into processing, for
control and file reference purposes.
-
Temporary Number—means the number assigned
for processing purposes when the identifying number has not been shown by
the taxpayer.
-
The spacing of the digits in identifying numbers is an integral part
of the number. The proper spacing must be observed in all instances. The spaces
may be indicated by using hyphens, blank spaces, etc. For example, EIN as
00-0000000; and, SSN as 000-00-0000.
-
In ADP operations:
-
Identifying numbers (EIN, SSN) are the link to a taxpayer's record in
the master file; no entry or reference to the master file can be made without
this number.
-
The Document Locator Number provides a permanent link with each return,
document, etc., of the taxpayer. See Document 6209, ADP and IDRS Information
for DLN composition.
-
In non-ADP operations:
-
The titles
"Employer Identification Number"
and
"Social Security Number"
will be used as necessary in accordance
with applicable provisions of the regulations and the Internal Revenue Manual.
-
The title
"Document Locator Number"
is the reference
to the number assigned to returns or related documents.
-
The foregoing identification and control numbers do not preclude the
use of reference or control numbers such as Tax Court docket numbers, Criminal
Investigation Division case numbers, reference numbers used in connection
with the collection of delinquent accounts, or other numbers or codes used
for control or reference purposes within an organizational unit, such as a
division, area, etc.
|
|
|
