[Code of Federal Regulations]
[Title 48, Volume 1]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR4.902]

[Page 78]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 4_ADMINISTRATIVE MATTERS--Table of Contents
 
         Subpart 4.9_Taxpayer Identification Number Information
 
Sec.  4.902  General.

    (a) Debt collection. 31 U.S.C. 7701(c) requires each contractor 
doing business with a Government agency to furnish its TIN to that 
agency. 31 U.S.C. 3325(d) requires the Government to include, with each 
certified voucher prepared by the Government payment office and 
submitted to a disbursing official, the TIN of the contractor receiving 
payment under the voucher. The TIN may be used by the Government to 
collect and report on any delinquent amounts arising out of the 
contractor's relationship with the Government.
    (b) Information reporting to the IRS. The TIN is also required for 
Government reporting of certain contract information (see 4.903) and 
payment information (see 4.904) to the IRS.