October 2018 — Question 2
In which Block would you record the IRS EIN, SSS, or CBP assigned number of the individual or firm to whom refunds, bills, or notices of extension or suspension of liquidation are sent?
- ABlock 8
- BBlock 22
- CBlock 23
- DBlock 24✓ CBP's answer
- EBlock 27
Why this answer
Under the Form 7501 preparation instructions, Block 24, the Reference Number block, exists for exactly this purpose: it records the IRS employer identification number, Social Security number, or CBP-assigned number of the individual or firm to whom refunds, bills, or notices of extension or suspension of liquidation are to be sent, when that party differs from the importer of record. The neighboring party-identifier blocks tempt because the form contains several number fields, including the consignee and importer of record numbers, but those identify parties to the entry itself, while Block 24 alone designates the recipient of refunds, bills, and liquidation notices. Watch for: Picking the importer or consignee number block instead of the dedicated Reference Number field, Block 24.
Original CBLE Simulator explanation — the question and key above are CBP's; this analysis is ours. Verify against the current edition before relying on it in practice.
CBP's cited authority
Answer and citations as published in CBP's official answer key for the October 2018 examination.
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