Reminder:

Issue an interim response for written responses from the taxpayer on or about the 23rd day if you can't resolve the case within 30 days.

Non-Owner of the SSN communicates with the IRS and claims the lock-In-letter is incorrect.

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

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

Refer them to the SSA for help in getting an SSN. Any employee who is legally eligible to work in the US and does not have a SSN can get one by completing Form SS-5, Application for a Social Security Card, and submit the necessary documentation. The taxpayer can get this form at SSA office, from the The United States Social Security Administration | SSA website, or by calling 800-772-1213.