to be fair, I have a client who's had problems filing his taxes for two years because he cannot get a federal tas ID# for a limited liability company he set up. His accountant filed the request online but got no responding email. They have tried repeatedly to get the IRS to respond by phone, email and letter but no one can tell them what the ID# is. However, when they tried to refile it they were told they could not because a number had already been issued under that name. Unfortunately, the IRS apparently has no clue what that number is.