[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3406(j)-1T]

[Page 304]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
              Subpart E_Collection of Income Tax at Source
 
Sec. 31.3406(j)-1T  Taxpayer Identification Number (TIN) matching 
program (temporary).

    (a) The matching program. Under section 3406(i), the Commissioner 
has the authority to establish Taxpayer Identification Number (TIN) 
matching programs. The Commissioner may prescribe in a revenue procedure 
(see Sec. 601.601(d)(2) of this chapter) or other appropriate guidance 
the scope and the terms and conditions of participating in any TIN 
matching program. In general, under a matching program, prior to filing 
information returns with respect to reportable payments as defined in 
section 3406(b)(1), a payor of those reportable payments who is entitled 
to participate in the matching program may contact the Internal Revenue 
Service (IRS) with respect to the TIN furnished by a payee who has 
received or is likely to receive a reportable payment. The IRS will 
inform the payor whether or not a name/TIN combination furnished by the 
payee matches a name/TIN combination maintained in the data base 
utilized for the particular matching program. For purposes of this 
section, the term payor includes an agent designated by the payor to 
participate in TIN matching on the payor's behalf.
    (b)-(e) [Reserved]. For further guidance, see Sec. 31.3406(j)-1(b) 
through (e).
    (f) Effective date. The provisions of this section are applicable on 
or after June, 18, 1997, except the last sentence in paragraph (a) of 
this section which is applicable on January 31, 2003. The applicability 
of this section expires on January 30, 2006.

[T.D. 9041, 68 FR 4923, Jan. 31, 2003]