DR 2100-2, Taxpayer's Identification Numbers

U.S. Department of Agriculture
Washington, D.C. 20250

DEPARTMENTAL REGULATION
SUBJECT:

Number:

DR 2100-2

DATE: Feb. 12, 1997

Taxpayer's Identification Numbers
OPI:

Office of the Chief Financial Officer

1

PURPOSE
This regulation prescribes Departmental policy requiring agencies to
provide Taxpayer Identification Numbers (TINS) on all requests for
payments and on discharges of indebtedness.

2

BACKGROUND
A recent audit indicated that agencies of the Department of Agriculture are
not complying fully with Internal Revenue Service (IRS) Form 1099
reporting requirements. Agencies do not always properly code
administrative payments and are not reporting all discharges of
indebtedness to IRS. This is due, in part, to agencies failure to secure
TINS from vendors and clients. TINS must be provided on all requests for
payments and discharges of indebtedness. In addition to complying with
IRS reporting requirements, implementation of this policy will: (1)
increase the collection of delinquent debts owed by all debtors (including
corporations) using the Treasury Offset Program authorized by the Debt
Collection Improvement Act of 1996; and (2) assure that all payments
over $600 (except those to corporations) and all discharges of
indebtedness are reported to IRS.

DR 2100-002

3

February 12, 1997

AUTHORITIES
a
Treasury Bulletin No. 95-10, Volume I, dated August 18, 1995,
extended through September 30, 1997, pursuant to Treasury Bulletin No.
97-01, Volume I, dated October 1, 1996.
b

Debt Collection Improvement Act of 1996.

c

Debt Collection Act of 1982.

d

Federal Claims Collection Act of 1966 (as amended).

e
Office of Management and Budget Circular A-129 (Revised),
Policies for Federal Credit Programs and Non-Tax Receivables, January
1993.
f
Federal Claims Collection Standards (General Accounting Office Department of Justice).

4

DEFINITIONS
Delinquent Debt represents the failure of a debtor to pay when due an
amount of money or property which has been determined by an
appropriate official to be owed to the Government by an individual,
organization, or entity.
Corporation is a body of persons granted a charter legally recognizing
them as a separate person having its own rights, privileges, and liabilities
distinct from those of its members.
Taxpayer Identification Number is a unique identifier assigned to all
individuals and businesses that file tax returns in the United States in
accordance with Section 6109 of Title 26, United States Code. For
individuals, the Social Security Number serves as the TIN; for businesses,
the Employer Identification Number serves as the TIN.

5

RESPONSIBILITIES
a
The Office of the Chief Financial Officer is responsible for
establishing Departmental policy and monitoring agency compliance with
TIN requirements.

2

DR 2100-002

February 12, 1997

b

Agencies will be responsible for:
.(1)

Obtaining Taxpayer Identification Numbers (TINs)
Each agency must require all individuals and
entities (including corporations) doing
business with it tofurnish their taxpayer
identifying numbers (TINS).
Each agency must disclose to individuals or
entities required to furnish TINS its intent to
use such numbers for purposes of collecting
and reporting on any delinquent amounts
arising out of the relationship of such
individuals or entities with the Government.

(2)

Providing Taxpayer Identification Numbers (TINS)
Each agency must provide TINS on all
requests for payments (including those to
corporations) and on all discharges of
indebtedness.

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