The Bulletin Index-Digest System & Highlights Summaries

Identifying Numbers

The following items are Summaries from the "Highlights" page of each Internal Revenue Bulletin, the official weekly publication of the IRS. The Summaries begin in January 1994 and have been compiled through the date shown above. There are no links for the documents issued in 1994 and 1995, but beginning in January 1996 there are links to the full text of all the actual documents. These documents have been extracted from IRS's Internal Revenue Bulletins and are in the Adobe Acrobat PDF format. You will need the appropriate Acrobat Reader installed on your computer to view or print the PDF files.

T.D. 8835 and REG–105237–99 from IR Bulletin No. 1999-35
Proposed, temporary, and final regulations under section 6109 of the Code relate to alternative identifying numbers for income tax preparers.

Notice 98-63 from IR Bulletin No. 1998-51
Return preparers; identifying numbers. Individual income tax return preparers are reminded that, until the Service implements a system of providing alternative identifying numbers, they must continue to provide their social security numbers on returns and claims for refund prepared by them to satisfy the identifying number requirement of section 6109 of the Code.

Rev. Proc. 96-52 from IR Bulletin No. 1996-48
This procedure describes the application procedures for becoming an acceptance agent for purposes of facilitating the issuance of certain taxpayer identifying numbers, and the requisite agreement that an acceptance agent must execute with the Internal Revenue Service.

TIN MATCHING

Rev. Proc. 97-31 from IR Bulletin No. 1997-26
TIN matching; backup withholding. Procedures are provided under which federal agencies may submit the payee name and taxpayer identification number combinations. The Service will inform the agency whether the names and TlNs match the information in the Service's database for this program.

TAXPAYER IDENTIFICATION NUMBERS

Announcement 98-73 from IR Bulletin No. 1998-31
The Service will not assess penalties for missing or incorrect taxpayer identification numbers (TINs) on Form 1099-R for 1996 and 1997. Listings of missing and incorrect TINs will be sent to filers of this form in early August of this year.

Announcement 98-64 from IR Bulletin No. 1998-28
T.D. 8739, 1997-51 I.R.B. 8, relating to taxpayer identifying numbers, is corrected.

T.D. 8739 and REG-103330-97 from IR Bulletin No. 1997-51
Final, temporary, and proposed regulations under section 6109 of the Code relate to the IRS Adoption Taxpayer Identification Number. A public hearing on the proposed regulations will be held on March 4, 1998.

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