The representative of a foreign person (who had been filing Form 1040-NR) has filed a refund claim and the IRS wrote back indicating that Form 1310 is required. The representative does not have a SSN and presumably will not be able to get an ITIN. Will the IRS issue the refund if Form 1310 does not contain a SSN for the representative?
27-Dec-2021 12:43pm
