Group Mail Business Edition Pro 52 Serial _BEST_
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Effective May 21, 2012, a responsible party (see IRM 21.7.13.7.3.12.3 for input information) will be limited to receipt of one (1) EIN per business day. This limit applies whether the responsible party is applying online, by phone, fax or mail. It does not matter which entity type the taxpayer has chosen.
If you are processing a faxed application, and a date of death is present for the responsible party, fax the Form SS-4 back to the sender using the campus cover sheet. If the Form SS-4 was faxed by the responsible party, use the following language: "We are sorry, but we are unable to provide you with an EIN at this time. Our records show a date of death is present. Contact the Social Security Administration (SSA) to correct the information. Then, you must mail or fax us a completed and signed Form SS-4, along with the documentation received from SSA as verification. Upon receipt, the application and documentation will be evaluated, and, if complete, an EIN will be faxed back within 4 business days." If the Form SS-4 was faxed by a TPD/POA or other authorized individual, use the following language: "We are sorry, but we are unable to provide you with an EIN at this time. Please have the responsible party contact us." See IRM 10.5.1.6.9.4, Faxing for guidance.
Pursuant to the requirements of the Privacy Act of 1974 (5 U.S.C. 352a) and guidance from the Office of Management and Budget (OMB), the U.S. Census Bureau discontinued the collection of the Social Security Numbers from their customers when filing Electronic Export Information in the Automated Export System. You may receive phone calls from small businesses and individuals stating they need to apply for an EIN due to this reason. Advise the caller that they may apply for an EIN using our Online EIN Assistant, or by submitting a Form SS-4 by fax or mail.
For government entities only: If the applicant lists a BMF entity as the responsible party and the EIN of that entity was obtained online; i.e., EIN prefix 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, 86 and 87, 88 the new business cannot use MOD IEIN. EIN requests meeting this criteria must be submitted by fax or mail. This information is provided to applicants on the IRS.gov webpage titled: Apply for an Employer Identification Number (EIN) Online. See IRM 21.7.13.2.4 for a complete listing of Internet EIN prefixes.
A partnership includes a syndicate, group, pool, joint venture or other unincorporated organization, through or by means of which a business, financial operation, or venture is carried on, and which is not a trust, estate or corporation.
The provisions of this Rule 401 adopted July 5, 1985, effective January 1, 1986, 15 Pa.B. 2452; amended December 18, 2019, effective April 1, 2020, 50 Pa.B. 199; amended December 16, 2021, effective April 1, 2022, 52 Pa.B. 10. Immediately preceding text appears at serial pages (400573) to (400574).Rule 402. Manner of Service. Acceptance of Service. (a) Original process may be served (1) by handing a copy to the defendant; or (2) by handing a copy (i) at the residence of the defendant to an adult member of the family with whom he resides; but if no adult member of the family is found, then to an adult person in charge of such residence; or (ii) at the residence of the defendant to the clerk or manager of the hotel, inn, apartment house, boarding house or other place of lodging at which he resides; or (iii) at any office or usual place of business of the defendant to his agent or to the person for the time being in charge thereof. (b) In lieu of service under this rule, the defendant or his authorized agent may accept service of original process by filing a separate document which shall be substantially in the following form: (Caption)Acceptance of Service I accept service of the on behalf of and certify that I am authorized to do so). (Date) (Defendant, or Authorized Agent) (Mailing Address) Official Note The plaintiff should insert in the first blank the name of the document being accepted, i.e., writ of summons or complaint. When accepting service in person, the defendant would delete the part of the sentence in parentheses.Source
The provisions of this Rule 402 adopted July 5, 1985, effective January 1, 1986, 15 Pa.B. 2452; amended June 14, 1999, effective September 1, 1999, 29 Pa.B. 3191. Immediately preceding text appears at serial pages (256952) to (256953). (Editor’s Note: The Supreme Court of Pennsylvania has suspended its order of June 14, 1999, published at 29 Pa.B. 3191 (June 26, 1999). See 29 Pa.B. 4859 (September 18, 1999).)Rule 403. Service by Mail. If a rule of civil procedure authorizes original process to be served by mail, a copy of the process shall be mailed to the defendant by any form of mail requiring a receipt signed by the defendant or his authorized agent. Service is complete upon delivery of the mail. (1) If the mail is returned with notation by the postal authorities that the defendant refused to accept the mail, the plaintiff shall have the right of service by mailing a copy to the defendant at the same address by ordinary mail with the return address of the sender appearing thereon. Service by ordinary mail is complete if the mail is not returned to the sender within fifteen days after mailing. (2) If the mail is returned with notation by the postal authorities that it was unclaimed, the plaintiff shall make service by another means pursuant to these rules. Official Note The United States Postal Service provides for restricted delivery mail, which can only be delivered to the addressee or his authorized agent. Rule 403 has been drafted to accommodate the Postal Service procedures with respect to restricted delivery.Source
The provisions of this Rule 403 adopted July 5, 1985, effective January 1, 1986, 15 Pa.B. 2452; amended June 14, 1999, effective September 1, 1999, 29 Pa.B. 3191. Immediately preceding text appears at serial page (256955). (Editor’s Note: The Supreme Court of Pennsylvania suspended its order of June 14, 1999, published at 29 Pa.B. 3191 (June 26, 1999). See 29 Pa.B. 4859 (September 18, 1999).)Rule 404. Service Outside the Commonwealth. Original process shall be served outside the Commonwealth within ninety days of the issuance of the writ or the filing of the complaint or the reissuance or the reinstatement thereof: Official Note For reissuance and reinstatement of original process, see Rule 401(b). (1) by a competent adult in the manner provided by Rule 402(a); Official Note See Rule 76 for the definition of ‘‘competent adult.’’ (2) by mail in the manner provided by Rule 403; (3) in the manner provided by the law of the jurisdiction in which the service is made for service in an action in any of its courts of general jurisdiction; (4) in the manner provided by treaty; or Official Note A treaty may provide that to effect service a plaintiff must satisfy requirements which are in addition to the procedures specified by this rule. (5) as directed by the foreign authority in response to a letter rogatory or request. Official Note Sections 5323 and 5329(2) of the Judicial Code, 42 Pa.C.S. § § 5323, 5329(2), provide additional alternative procedures for service outside the Commonwealth.Source
The provisions of this Rule 404 adopted July 5, 1985, effective January 1, 1986, 15 Pa.B. 2452; amended May 14, 1999, effective July 1, 1999, 29 Pa.B. 2767. Immediately preceding text appears at serial pages (245988) and (202617).Rule 405. Return of Service. (a) When service of original process has been made the sheriff or other person making service shall make a return of service forthwith. If service has not been made and the writ has not been reissued or the complaint reinstated, a return of no service shall be made upon the expiration of the period allowed for service. Official Note See Lamp v. Heyman, 469 Pa. 465, 366 A.2d 882 (1976), with respect to original process as a means of tolling the statute of limitations, wherein the Court stated that original process ‘‘shall remain effective to commence an action only if the plaintiff then refrains from a course of conduct which serves to stall in its tracks the legal machinery he has just set in motion.’’ (b) A return of service shall set forth the date, time, place and manner of service, the identity of the person served and any other facts necessary for the court to determine whether proper service has been made. (c) Proof of service by mail under Rule 403 shall include a return receipt signed by the defendant or, if the defendant has refused to accept mail service and the plaintiff thereafter has served the defendant by ordinary mail, (1) the returned letter with the notation that the defendant refused to accept delivery, and (2) an affidavit that the letter was mailed by ordinary mail and was not returned within fifteen days after mailing. (d) A return of service by a person other than the sheriff shall be by affidavit. If a person other than the sheriff makes a return of no service, the affidavit shall set forth with particularity the efforts made to effect service. (e) The return of service or of no service shall be filed with the prothonotary. (f) A return of service shall not be required when the defendant accepts service of original process. (g) The sheriff upon filing a return of service or of no service shall notify by ordinary mail the party requesting service to be made that service has or has not been named upon a named party.Source 2b1af7f3a8