Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.25.168 Employer identification number

The employer identification number (defined at 26 CFR 301.7701–12) of the taxpayer who has been assigned the number will be shown on each return on Form 5000.24, filed under this part. Failure of the taxpayer to include the employer identification number on Form 5000.24 may result in imposition of the penalty specified in § 70.113 of this chapter. A brewer shall apply for an employer identification number on IRS Form SS–4 as provided in § 25.169.

(Authority:  Pub.L. 87–397, 75 Stat. 828, as amended (26 U.S.C. 6109, 6676))