Allow a minimum of five (5) business days for processing of requests for revolving fund advances. It is important to ensure that there is ample time to process the request and for mailing of the funds from Beckley Finance Center.
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Advisory must follow-up on the redemption within sixty (60) calendar days from when money was received from the revolving fund. If there is a delay in repayment to the revolving fund, Advisory must notify Beckley Finance Center by memorandum or by secure E-mail, giving the redemption serial number, amount secured from the revolving fund, explanation for the delay, and the new estimated repayment date. Advisory must submit a status report to Beckley Finance Center every thirty (30) calendar days after the initial 60-day time period has expired. If, after 90 days, the amount remains unpaid, Advisory TM concurrence must be obtained for continued delays.
Effective May 21, 2012, a responsible party (see IRM 21.7.13.7.3.12.3 for input information) will be limited to receipt of one (1) EIN per business day. This limit applies whether the responsible party is applying online, by phone, fax or mail. It does not matter which entity type the taxpayer has chosen.
If you are processing a faxed application, and a date of death is present for the responsible party, fax the Form SS-4 back to the sender using the campus cover sheet. If the Form SS-4 was faxed by the responsible party, use the following language: "We are sorry, but we are unable to provide you with an EIN at this time. Our records show a date of death is present. Contact the Social Security Administration (SSA) to correct the information. Then, you must mail or fax us a completed and signed Form SS-4, along with the documentation received from SSA as verification. Upon receipt, the application and documentation will be evaluated, and, if complete, an EIN will be faxed back within 4 business days." If the Form SS-4 was faxed by a TPD/POA or other authorized individual, use the following language: "We are sorry, but we are unable to provide you with an EIN at this time. Please have the responsible party contact us." See IRM 10.5.1.6.9.4, Faxing for guidance.
Pursuant to the requirements of the Privacy Act of 1974 (5 U.S.C. 352a) and guidance from the Office of Management and Budget (OMB), the U.S. Census Bureau discontinued the collection of the Social Security Numbers from their customers when filing Electronic Export Information in the Automated Export System. You may receive phone calls from small businesses and individuals stating they need to apply for an EIN due to this reason. Advise the caller that they may apply for an EIN using our Online EIN Assistant, or by submitting a Form SS-4 by fax or mail.
For government entities only: If the applicant lists a BMF entity as the responsible party and the EIN of that entity was obtained online; i.e., EIN prefix 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, 86 and 87, 88 the new business cannot use MOD IEIN. EIN requests meeting this criteria must be submitted by fax or mail. This information is provided to applicants on the IRS.gov webpage titled: Apply for an Employer Identification Number (EIN) Online. See IRM 21.7.13.2.4 for a complete listing of Internet EIN prefixes.
A partnership includes a syndicate, group, pool, joint venture or other unincorporated organization, through or by means of which a business, financial operation, or venture is carried on, and which is not a trust, estate or corporation.
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