Time: Sun Feb 09 07:58:25 1997
	by primenet.com (8.8.5/8.8.5) with SMTP id GAA17608;
	Sun, 9 Feb 1997 06:57:29 -0700 (MST)
Date: Sun, 09 Feb 1997 07:51:39 -0800
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: SSN's for nonresident aliens

>Date: Sun, 09 Feb 1997 06:16:23 -0800
>To: Light Shadows <voila@tdl.com>
>From: Paul Andrew Mitchell [address in tool bar]
>Subject: I'm pretty sure you'll find this of interest
>Cc: Richard McDonald
>
>Dear L. Shadows,
>
>Thank you for this.
>
>Did you catch the reference to
>"proof of foreign status"?
>
>There's the "wedge"!
>
>Many thanks. 
>
>/s/ Paul Mitchell
>
>
>
>At 01:24 AM 2/9/97 -0800, you wrote:
>>Paul:
>>
>>I was surfing the IRS web page and found a document, 
>>URL ftp://ftp.fedworld.gov/pub/irs-regs/td8671.txt, 
>>containing the excerpts that follow.  
>>
>>The "IRS individual taxpayer identification number", 
>>mentioned infra, is a new ID number they plan or 
>>already do make available.  The associated default 
>>status for these numbers is nonresident alien.
>>would not recommend everyone go out and get one.
>>
>>I wonder what is the IRS prescribed form for informing
>>them that one or one's business is nonresident alien.
>>
>>L. Shadows
>>
>>
>><START OF Excerpt of ftp://ftp.fedworld.gov/pub/irs-regs/td8671.txt>:
>>
>>(g)  Special rules for taxpayer identifying numbers issued
>>to foreign persons--
>>(1)  General rule--
>>(i)  Social security
>>number.  A social security number is generally identified in the
>>records and database of the Internal Revenue Service as a number
>>belonging to a U.S. citizen or resident alien individual.  A
>>person may establish a different status for the number by
>>providing proof of foreign status with the Internal Revenue      <---!!!
>>Service under such procedures as the Internal Revenue Service
>>shall prescribe, including the use of a form as the Internal
>>Revenue Service may specify.  Upon accepting an individual as a
>>nonresident alien individual, the Internal Revenue Service will
>>assign this status to the individual's social security number. 
>>
>>(ii)  Employer identification number.  An employer
>>identification number is generally identified in the records and
>>database of the Internal Revenue Service as a number belonging to
>>a U.S. person.  However, the Internal Revenue Service may
>>establish a separate class of employer identification numbers
>>solely dedicated to foreign persons which will be identified as
>>such in the records and database of the Internal Revenue Service. 
>>A person may establish a different status for the number either
>>at the time of application or subsequently by providing proof of
>>U.S. or foreign status with the Internal Revenue Service under
>>such procedures as the Internal Revenue Service shall prescribe,
>>including the use of a form as the Internal Revenue Service may
>>specify.  The Internal Revenue Service may require a person to
>>apply for the type of employer identification number that
>>reflects the status of that person as a U.S. or foreign person.
>>
>>(iii)  IRS individual taxpayer identification number.  An
>>IRS individual taxpayer identification number is generally
>>identified in the records and database of the Internal Revenue
>>Service as a number belonging to a nonresident alien individual. 
>>If the Internal Revenue Service determines at the time of
>>application or subsequently, that an individual is not a
>>nonresident alien individual, the Internal Revenue Service may
>>require that the individual apply for a social security number. 
>>If a social security number is not available, the Internal
>>Revenue Service may accept that the individual use an IRS
>>individual taxpayer identification number, which the Internal
>>Revenue Service will identify as a number belonging to a U.S.
>>resident alien. 
>>
>><END OF EXCERPT OF ftp://ftp.fedworld.gov/pub/irs-regs/td8671.txt>
>>
>>
>>

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