[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6109-2]

[Page 93-94]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                         Information and Returns
 
Sec. 301.6109-2  Authority of the Secretary of Agriculture to collect 
employer identification numbers for purposes of the Food Stamp Act of 1977.

    (a) In general. The Secretary of Agriculture may require each 
applicant retail food store or wholesale food concern to furnish its 
employer identification number in connection with the administration of 
section 9 of the Food Stamp Act of 1977 (7 U.S.C. 2018) (relating to the 
determination of the qualifications of applicants under the Food Stamp 
Act).
    (b) Limited purpose. The Secretary of Agriculture may have access to 
the employer identification numbers obtained pursuant to paragraph (a) 
of this section, but only for the purpose of establishing and 
maintaining a list of the names and employer identification numbers of 
the stores and concerns for use in determining those applicants who have 
been previously sanctioned or convicted under section 12 or 15 of the 
Food Stamp Act of 1977 (7 U.S.C. 2021 or 2024). The Secretary of 
Agriculture may use this determination of sanctions and convictions in 
administering section 9 of the Food Stamp Act of 1977.
    (c) Sharing of information--(1) Sharing permitted with certain 
United States agencies and instrumentalities. The Secretary of 
Agriculture may share the information contained in the list described in 
paragraph (b) of this section with any other agency or instrumentality 
of the United States that otherwise has access to employer 
identification numbers, but only to the extent the Secretary of 
Agriculture determines sharing such information will assist in verifying 
and matching that information against information maintained by the 
other agency or instrumentality.
    (2) Restrictions on the use of shared information. The information 
shared by the Secretary of Agriculture pursuant to this section may be 
used by any other agency or instrumentality of the United States only 
for the purpose of effective administration and enforcement of the Food 
Stamp Act of 1977 or for the purpose of investigation of violations of 
other Federal laws or enforcement of those laws.
    (d) Safeguards--(1) Restrictions on access to employer 
identification numbers by individuals--(i) Numbers maintained by the 
Secretary of Agriculture. The individuals who are permitted access to 
employer identification numbers obtained pursuant to paragraph (a) of 
this section and maintained by the Secretary of Agriculture are officers 
and employees of the United States whose duties or responsibilities 
require access to such employer identification numbers for the purpose 
of effective administration or enforcement of the Food Stamp Act of 1977 
or for the purpose of sharing

[[Page 94]]

the information in accordance with paragraph (c) of this section.
    (ii) Numbers maintained by any other agency or instrumentality. The 
individuals who are permitted access to employer identification numbers 
obtained pursuant to paragraph (c) of this section and maintained by any 
agency or instrumentality of the United States other than the Department 
of Agriculture are officers and employees of the United States whose 
duties or responsibilities require access to such employer 
identification numbers for the purpose of effective administration and 
enforcement of the Food Stamp Act of 1977 or for the purpose of 
investigation of violations of other Federal laws or enforcement of 
those laws.
    (2) Other safeguards. The Secretary of Agriculture, and the head of 
any other agency or instrumentality referred to in paragraph (c) of this 
section, must provide for any additional safeguards that the Secretary 
of the Treasury determines to be necessary or appropriate to protect the 
confidentiality of the employer identification numbers. The Secretary of 
Agriculture, and the head of any other agency or instrumentality 
referred to in paragraph (c) of this section, may also provide for any 
additional safeguards to protect the confidentiality of employer 
identification numbers, provided these safeguards are consistent with 
safeguards determined by the Secretary of the Treasury to be necessary 
or appropriate.
    (e) Confidentiality and disclosure of employer identification 
numbers. Employer identification numbers obtained pursuant to paragraph 
(a) or (c) of this section are confidential. No officer or employee of 
the United States who has or had access to any such employer 
identification number may disclose that number in any manner to an 
individual not described in paragraph (d) of this section. For purposes 
of this paragraph (e), officer or employee includes a former officer or 
employee.
    (f) Sanctions--(1) Unauthorized, willful disclosure of employer 
identification numbers. Sections 7213(a) (1), (2), and (3) apply with 
respect to the unauthorized, willful disclosure to any person of 
employer identification numbers that are maintained pursuant to this 
section by the Secretary of Agriculture, or any other agency or 
instrumentality with which information is shared pursuant to paragraph 
(c) of this section, in the same manner and to the same extent as 
sections 7213(a) (1), (2), and (3) apply with respect to unauthorized 
disclosures of returns and return information described in those 
sections.
    (2) Willful solicitation of employer identification numbers. Section 
7213(a)(4) applies with respect to the willful offer of any item of 
material value in exchange for any employer identification number 
maintained pursuant to this section by the Secretary of Agriculture, or 
any other agency or instrumentality with which information is shared 
pursuant to paragraph (c) of this section, in the same manner and to the 
same extent as section 7213(a)(4) applies with respect to offers (in 
exchange for any return or return information) described in that 
section.
    (g) Delegation. All references in this section to the Secretary of 
Agriculture are references to the Secretary of Agriculture or his or her 
delegate.
    (h) Effective date. Except as provided in the following sentence, 
this section is effective on February 1, 1992. Any provisions relating 
to the sharing of information by the Secretary of Agriculture with any 
other agency or instrumentality of the United States are effective on 
August 15, 1994.

[T.D. 8369, 56 FR 49685, Oct. 1, 1991, as amended by T.D. 8621, 60 FR 
51725, Oct. 3, 1995; 61 FR 1035, Jan. 11, 1996]