[Code of Federal Regulations]

[Title 48, Volume 1]

[Revised as of October 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 48CFR4.902]



[Page 79]

 

            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.