"The first step of the TIN solicitation process is the initial request for an individual's TIN when the employer receives a substantially complete application for new coverage or to add an individual to existing coverage. Therefore, receipt of an employee's application would be considered the initial solicitation.... If the TIN is not initially received, then a second solicitation must be made no later than 75 days after the initial solicitation.... If the TIN is not received from the second solicitation then a third solicitation must be made by December 31 of the year following the initial solicitation."  MORE >>