If, during the research process, you discover that an entity has been assigned two EINs, See IRM 22.214.171.124.3 for instructions on resolving this condition. In any case - you woudl need to contact the IRS asking for consolidation.http://www.irs.gov/irm/part21/irm_21-007-013r-cont03.html126.96.36.199.3 (03-21-2013)Consolidating Duplicate EINs (CC BRCHG)Consolidations of two or more EINs must be done by the Entity function per IRM 188.8.131.52 Multiple EIN. Account consolidation requires an extensive knowledge of incompatible filing requirements, freeze codes, and many other factors that can cause a no-merge situation. The BMF Entity function, therefore, has the sole authority for merging BMF accounts.Exception:See IRM 184.108.40.206.6 for Exempt Organization
consolidations.On the phone if, during the research process, you discover that an entity has been assigned two (or more) EINs:Ask the taxpayer which EIN they would like to retain. If the taxpayer has no preference, look to see if one of the EINs has Form
941 filing requirements. If so, advise the taxpayer to use that EIN. If neither of the EINs has a Form 941 filing requirement or if both EINs have Form 941 filing requirements, advise the taxpayer to use the earliest assigned EIN.Prepare
and forward Form 4442/e-4442, Inquiry Referral, to the BMF Entity function. See IRM 220.127.116.11.2.4 for BMF Entity state mapping.Advise the Entity function which EIN should be retained based on taxpayer response or research in Step 1 above.If the problem is identified as a result of correspondence received (returned CP 575, taxpayer letter etc.), follow local
procedures to route the correspondence to the BMF Entity function.In either case, forward these referrals to BMF Entity on a daily basis.