Foreign seller sold property in the US.  Form 8288A was used to withhold 15% of the sales price.  At the time the foreign seller did not have a Tax ID number.  The space on the form for this information contains the phrase, "Applied For".   The foreign seller has since gotten a tax ID number and is ready to file for the refund.  How is the IRS able to connect the money with the seller?    The information on this from the IRS says he should receive a "Stamped" copy of the 8288A, but he never received it.