Catalogue — REF A-1…E-2
- A-1 — EIN basics for non-residents
- A-2 — EIN vs. ITIN vs. SSN — the three numbers
- B-1 — Responsible-party rules
- B-2 — Application routes, compared
- B-3 — Form SS-4, annotated line by line
- B-4 — Reference numbers 101 and 102
- B-5 — When the responsible party changes
- C-1 — Lost CP 575 & the Letter 147C replacement
- C-2 — Wrong name or address on the CP 575
- C-3 — Closing an EIN — the IRS never cancels one
- D-1 — Form 5472 + pro-forma Form 1120
- D-2 — State tax IDs are not EINs
- E-1 — TIN matching and name control
- E-2 — How a bank verifies an EIN
- The Catalogue
- Find Your Answer
- Reference Desk
- Checklist Review
- Errata & Changes
- Enquiries (FAQ)
- Imprint & Method
- Contact — Request Slip
Errata & Changes
Trust is demonstrated by a correction history, not asserted by a trust section. Every correction ever made to this library is recorded here, in slip format: what changed, what it said before, and the source that forced the change.
§ 1 —The slips
What changed: the library's presentation — every entry re-set on the Codex Grid, with Document Plates, Margin annotations, and Verified Stamps stating source revision and next re-verification date.
What it said before: the same verified facts, in the first edition's card layout, with verification stated as a bordered paragraph.
Source: no fact changed in the re-setting; each entry's verification line moved with it, unchanged.
What changed: five entries added to the catalogue — Form SS-4 annotated (B-3), reference numbers 101 and 102 (B-4), responsible-party changes (B-5), wrong name or address on the CP 575 (C-2), and closing an EIN (C-3). REF B-2 was expanded with the route-timeline ruler and fax practice.
What it said before: the first edition's index carried reference 101 as an unexpanded index term; the other four subjects had no entry.
Source: each new entry was verified on 5 November 2026 against the primary IRS source cited at its foot.
What changed: nothing. The first-edition verification round checked every entry against its cited primary source on November 4, 2026; no correction to a verified fact was required.
Recorded because an errata log that only ever shows corrections teaches nothing about the rounds in which none were needed.
§ 2 —How a correction gets here
A reader reports an error through the Request Slip, naming the entry and the source that contradicts it. Corrections are worked first. When an entry is corrected, the slip is written here and a matching slip is placed in the entry's Margin, so the correction travels with the text it corrects. If an IRS source changes and an entry cannot be brought current, the entry is retired rather than left standing stale — and the retirement is recorded here too.