Alternate Identifier Rules for EIN Assignment

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Stop Fake Business Names That Hide Ownership

AKA “Identity Verification Reform”


Which agency/agencies promulgated the regulation? *
Internal Revenue Service (IRS) / Department of the Treasury
Which title, parts, and/or sections of the Code of Federal Regulations (C.F.R.) should be rescinded? *
Rescind exemptions within 26 CFR § 301.6109-1 that allow EIN issuance without verified linkage to a traceable SSN, ITIN, or other authenticated individual taxpayer number.
What is your name?
—OPTIONAL--
Is your proposed rescission a notice of proposed rulemaking, final rule, direct final rule, interim final rule, or interpretive rule? *
Notice of Proposed Rulemaking
What is the name of the regulation being rescinded, if applicable? *
Alternate Identifier Rules for EIN Assignment
Please provide a short summary of the justifications for the rescission. *
Rescind IRS rules that allow individuals to obtain Employer Identification Numbers (EINs) without linking them to a valid Social Security Number (SSN), enabling shell company abuse and tax evasion.
Please insert the address of the agency. [NPRM, DFR, and IFR only]
Department of the Treasury Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C. 20224
Please insert the contact information for the agency. *
public_liaison@irs.gov
What is the background for the regulation being rescinded? *
Current EIN application policies enable anonymous shell company formation by foreign or domestic actors without robust identity validation, creating vulnerabilities for fraud, trafficking, and money laundering.
Explain the reasons for the rescission. *
Mandatory SSN linkage will: • Close key loopholes used in financial crimes, • Protect tax integrity, and • Deter abuse of the U.S. corporate system by bad actors.
Describe the text of the relevant C.F.R. provisions as it will exist after the rescission. *
All EIN applications must be linked to a verified and authenticated Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or other traceable U.S. tax identifier belonging to a real, identifiable person. EINs issued without such verification shall be subject to suspension or revocation. The IRS shall no longer accept Form SS-4 applications with unverifiable responsible parties, and electronic registration systems must enforce real-time identity checks using validated U.S. tax data.
Please insert the name of the current agency head. *
Michael Faulkender
Please insert the title of the agency head. *
Acting Commissioner of Internal Revenue

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