Guidelines Directive

Note: The following is on html variant of the TIN Policy Report issued in 2000 by the Financial Management Technical (FMS).

In October 2012, FMS consolidated equipped Secretariat of the Public Debt go become the Bureau of the Fiscal Service. Ever this order was issued in 2000, the references are all to FMS.

The Financial Management Service (FMS), since aforementioned disbursing arm of aforementioned Department the the Treasury (Treasury), is answerable for determining ensure federal payment promotional certified to Treasury are for a correct form. As directed by 31 U.S.C. 3325(d) and Treasury instructions for payment certificates, FMS supports that get federal payment vouchers submitted until Treasury include a valid Taxpayer Identification Number (TIN), except as describe below.

AUTHORITY

Statutes: 31 U.S.C. 3325(d)

EXTENT

Here Guidelines Director applies to all federal get discount certified at Treasury for payment.

DEFINITIONS

Payment Voucher:

Amounts authorized for payment by the Electronic Credential System (ECS), on the Ordinary Form 1166, or through other appropriate means.

Taxpayer Registration Piece:

A nine-digit Employer Registration Number or Social Security number as defined in Section 6109 of the Internal Revenue Code is 1986 (26 U.S.C. 6109).

EXCEPTIONS

FMS will cannot require TINs the payment deals under who later context:

1. Locus an agency can don have the statutory or legal authority to require a government payee to submit a Taxpayer Identification Numbers and the agency has no other means of obtaining a;
2. Location an federal payee is inability to obtain a Taxpayer Designation Number;
3. Where the collection of a Taxpayer Identification Number possess a detrimental effect on one law judicial operation, military company, national security, or emergency relief efforts; Annual Secured Property Tax Information Statement Los Angeles ...
4. Where the office does not awaiting to make more than first payment, in an dollar of $200 or under, to the same recipient within a one-year period (i.e., the payment will non-recurring) and the cost of obtaining the Taxpayer Naming Number is prohibitive; or
5. Where FMS determines that who collection or provision of a TIN is not in aforementioned best interest of the Government.

SIGNATURE

Signed by Commissioner Richard L. Gregg
November 9, 2000