SECTION 2. BACKGROUND

Section 301.6109–1(d)(3) of the Income Tax Regulations (Regulations) provides general procedures for obtaining an ITIN which require the submission of an application form (Form W–7), together with documentation considered as evidence of the alien individual’s identity and alien status. Section 301.6109–1(d)(2) of the Regulations provides general procedures for obtaining an EIN which require the submission of an application form (Form SS– 4), together with any supplementary statement as may be required. The regulations require an applicant for an ITIN or an EIN to furnish the information required by the form, the accompanying instructions, and any applicable regulations. An applicant may either submit the application form for an ITIN or an EIN directly to the IRS or, as provided in § 301.6109–1(d)(3)(iv) of the Regulations, apply for an ITIN or an EIN by using an acceptance agent.