Easy way to find EIN?

[Margaret CPA in OH]

Former client formed LLC a couple of years ago and I did her 2012 return.  She went elsewhere for 2013 but received IRS letter with underreporting of rental income.  Seems the 1099 had a very similar number to what former client provided to me as EIN.  A local payer also used the same number she gave to me.

 

Issuer of 1099 for money former client did not receive (different state, different business) is trying to help out and acknowledges that an error may well have been made.  Former client can't seem to put her hands on copy of IRS letter with EIN (of course she had to do it online herself as she didn't want to pay me to help her).  She did not provide the letter to me, just wrote down the number.

 

Issuer of 1099 is trying to get a copy from her accountant of the 1099 (she's apparently a major real estate something or other) to see the name and address shown on it.  It isn't my former client's.

 

Is there a way for her to get this number from IRS again?  I don't want to spend time on it and she's a bit lost but facing a substantial tax bill if this isn't resolved soon.  I did get a 2848 but that proved almost no help.  IRS agent suggested that I file 4606 to get a copy of her tax return.  Is there a way to get a copy of the 1099?

Thanks - and I really don't want to be dealing with this even though former client is friendly and brought a nice bottle of red wine.

[jklcpa]

You could try the IRS Business & Specialty Tax phone number 800-829-4933.  Her bank may also be able to provide the EIN if an account was opened in the LLC's name.

[Margaret CPA in OH]

Thanks so much.  I should have thought of the bank angle at least as I always advise any business client to be sure to open a separate checking account for business with the EIN.  Hopefully the letter would be taken in to do that.  Then again, she may not have followed advice.  But I will check!  Thanks again...

[kcjenkins]

I agree with Judy, Bank may well be the best route, as these days they usually ask for a copy of the IRS letter with the EIN.  in which case it will be in their file.

[KINGCHUCK1971]

If she can't get the EIN from the bank. She'll be able to get it by calling the IRS and request a transcript for the 2013 tax year. It'll have that information on there. Make sure she request for the free transcript.  They actually have one that you have to pay for.

[Margaret CPA in OH]

KINGCHUCK1971, why would a transcript for her 2013 have her EIN on it?  It has, as does her 2012 return, AN EIN but we are not certain whether it is the correct one.

 

I have called the Specialty and Business line but now she must call.  Although I have POA for her SSN, they cannot talk with me about her EIN even though it is a SMLLC, not recognized by IRS. They will, however, send out reconfirming letters to both EINs to the addresses of record.  I had to convince the agent that the client would receive hers because she still lives at that same address.  The client also can have it faxed to her.  Of course, client has no fax so will have to come here to call and have the fax sent here.  I believe she is off tomorrow so can do this.

 

I truly understand the privacy issue about SSN's but not so much for an EIN.  Hopefully it will all be resolved soon.  Her letter will arrive within 10-14 business days or by fax the day she calls.

 

Thanks for all the suggestions.  Now I wonder about billing her... do I take into account the wine?

[Margaret CPA in OH]

Client and I spoke with IRS this morning and she received by fax a copy of her EIN letter. Client had provided me with an incorrect number. In looking at her IRS notice, CP3219A and almost certainly not her first notice, her options are to pay or petition tax court. There is also an option to consider additional information by mail but that does not extend the Dec. 8 deadline to file a petition.

Tax Practitioner Hotline? Taxpayer Advocate Service? What is the best option?

Do I prepare an amended return showing only the correct EIN on her Sch. C? She is contacting the filer of the 1099 that she did report to file a corrected 1099 but that likely will not be in the record by the deadline. She is also contacting the filer of the 1099 that had the correct EIN which was not hers to let her know the issue is on the client's end.

What a mess! But she brought fresh pumpkin sweet potato pie made from fresh pumpkin.

[KINGCHUCK1971]

 

KINGCHUCK1971, why would a transcript for her 2013 have her EIN on it?  It has, as does her 2012 return, AN EIN but we are not certain whether it is the correct one.

 

I have called the Specialty and Business line but now she must call.  Although I have POA for her SSN, they cannot talk with me about her EIN even though it is a SMLLC, not recognized by IRS. They will, however, send out reconfirming letters to both EINs to the addresses of record.  I had to convince the agent that the client would receive hers because she still lives at that same address.  The client also can have it faxed to her.  Of course, client has no fax so will have to come here to call and have the fax sent here.  I believe she is off tomorrow so can do this.

 

I truly understand the privacy issue about SSN's but not so much for an EIN.  Hopefully it will all be resolved soon.  Her letter will arrive within 10-14 business days or by fax the day she calls.

 

Thanks for all the suggestions.  Now I wonder about billing her... do I take into account the wine?

 

I was referring to the 1099 Misc information that'll be on the transcript. It'll have the payer, amount, and so on. Enjoy your pumpkin pie! I have to try it one of these days. I can go for the wine though.

[Margaret CPA in OH]

We already know the payer information and amount as it was listed on the IRS notice. We have even found the payer online and spoken with her. She was checking to see if the error occurred on her end. The transcript would show, perhaps, the EIN which I put on the return as the client provided. But the client provided the wrong number. We now know the correct number; the payer was correct but my client was the wrong person as IRS just matched up numbers not payee details; we are trying to forestall having to pay tax not owed or petition tax court. Just not sure of the next step whether an amended return showing correct EIN; call to Tax Practitioner Hotline or Taxpayer Advocate Service or what. The number on the form is another blasted phone tree leading nowhere.

Thanks for the suggestion, though. And I will definitely enjoy both pie and wine!

[Max W]

There is no need to petition the tax court, or worry about immediate collection action.  Before the IRS can collect, they have to issue a series of letters conforming to the due process requirement.  

This can take several months after the assessment and the 90 days for filing with the tax court. The Red Flag warning letter will state "FINAL NOTICE OF INTENT TO LEVY" . There are 30 days to act on this.  Generally, what we do in such a case is to file a CDP request near the end of the 30 days, which will take another 3 months or so before a hearing is even scheduled. 

 

This will provide 7 to 8 months of breathing room, by which time the matter should be resolved.  In one instance, I was able to delay collections for 11 months, so that the client could sell property to pay part of her back taxes.

[Margaret CPA in OH]

So I called Practitioner hotline, had a good conversation (after a 52 minute hold) with agent, was transferred to Underreporting and that agent saw that the case was already being worked and should be resolved soon. Someone finally noticed that that name and address on the 1099 didn't match that of my client although the EIN did. I think this morning's call where we got a letter from IRS faxed to client with the correct number, name and address set those wheels in motion.

Max, this last agent did say that we still had lots of time, that the Dec. 8 date was only to file an appeal to tax court but we didn't need to do that as there really is no issue now. The client should also get a letter within 30 days. Whew! I will be happy when this is over. I may even ask her why she didn't come back to me for 2013 and whether she will for 2014. At least I have pie and wine now!