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1082 - English/Spanish

Note:

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Advise the taxpayer that if future Forms W-2 and TINS do not match, they may be locked in again.

The non-owner of the SSN filed a return under ITIN

The individual calling is inappropriately using another taxpayer's SSN for purposes of employment and a Lock-In letter was issued on the borrowed SSN, do not disclose any of the SSN owner information.

The non owner of the SSN will not be released or modified.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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