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31 U.S.C. § 7701 — Taxpayer identifying number

Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 7701 — Taxpayer identifying number

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Source location: Title 31, Chapter 77, § 7701; chapter-077-access-to-information-for-debt-collection.md

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**(a)** In this section— (1) “included Federal loan program” has the same meaning given that term in section 6103(l)(3)(C) of the Internal Revenue Code of 1986 ([26 U.S.C. 6103](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103&num=0&edition=prelim)(l)(3)(C)). (2) “taxpayer identifying number” means the identifying number required under section 6109 of the Internal Revenue Code of 1986 ([26 U.S.C. 6109](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6109&num=0&edition=prelim)). **(b)** The head of an agency administering an included Federal loan program shall require a person applying for a loan under the program to provide that person’s taxpayer identifying number. **(c)** (1) The head of each Federal agency shall require each person doing business with that agency to furnish to that agency such person’s taxpayer identifying number. (2) For purposes of this subsection, a person shall be considered to be doing business with a Federal agency if the person is— (A) a lender or servicer in a Federal guaranteed or insured loan program administered by the agency; (B) an applicant for, or recipient of, a Federal license, permit, right-of-way, grant, or benefit payment administered by the agency or insurance administered by the agency; (C) a contractor of the agency; (D) assessed a fine, fee, royalty or penalty by the agency; and (E) in a relationship with the agency that may give rise to a receivable due to that agency, such as a partner of a borrower in or a guarantor of a Federal direct or insured loan administered by the agency. (3) Each agency shall disclose to a person required to furnish a taxpayer identifying number under this subsection its intent to use such number for purposes of collecting and reporting on any delinquent amounts arising out of such person’s relationship with the Government. (4) For purposes of this subsection, a person shall not be treated as doing business with a Federal agency solely by reason of being a debtor under third party claims of the United States. The preceding sentence shall not apply to a debtor owing claims resulting from petroleum pricing violations or owing claims resulting from Federal loan or loan guarantee/insurance programs. **(d)** Notwithstanding [section 552a(b) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section552a/b&num=0&edition=prelim), United States Code, creditor agencies to which a delinquent claim is owed, and their agents, may match their debtor records with Department of Health and Human Services, and Department of Labor records to obtain names (including names of employees), name controls, names of employers, taxpayer identifying numbers, addresses (including addresses of employers), and dates of birth. The preceding sentence shall apply to the disclosure of taxpayer identifying numbers only if such disclosure is not otherwise prohibited by section 6103 of the Internal Revenue Code of 1986. The Department of Health and Human Services, and the Department of Labor shall release that information to creditor agencies and may charge reasonable fees sufficient to pay the costs associated with that release.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6109 — Identifying numbers

**(a) Supplying of identifying numbers** When required by regulations prescribed by the Secretary: (1) **Inclusion in returns** — Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person. (2) **Furnishing number to other persons** — Any person with respect to whom a return, statement, or other document is required under the authority of this title to be made by another person or whose identifying number is required to be shown on a return of another person shall furnish to such other person such identifying number as may be prescribed for securing his proper identification. (3) **Furnishing number of another person** — Any person required under the authority of this title to make a return, statement, or other document with respect to another person shall request from such other person, and shall include in any such return, statement, or other document, such identifying number as may be prescribed for securing proper identification of such other person. (4) **Furnishing identifying number of tax return preparer** — Any return or claim for refund prepared by a tax return preparer shall bear such identifying number for securing proper identification of such preparer, his employer, or both, as may be prescribed. For purposes of this paragraph, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e). For purposes of paragraphs (1), (2), and (3), the identifying number of an individual (or his estate) shall be such individual’s social security account number. **(b) Limitation** (1) Except as provided in paragraph (2), a re

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information

**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title— (1) no officer or employee of the United States, (2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and (3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n), shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee. **(b) Definitions** For purposes of this section— (1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed. (2) **Return information** — The term “return information” means— (

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3322 — Disbursing officials

**(a)** The Secretary of the Treasury shall transfer public money to a disbursing official only by draft or warrant written on the Treasury. Except as provided in section 3716 and [section 3720A of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3720a&num=0&edition=prelim) and subsection (b) of this section, a disbursing official shall— (1) deposit public money as required by [section 3302 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3302&num=0&edition=prelim); and (2) draw public money from the Treasury or a depositary only— (A) as necessary to make payments; and (B) payable to persons to whom payment is to be made. **(b)** In a place without a depositary, the Secretary, on deciding it is essential to the public interest, may authorize specially in writing that public money be— (1) deposited in any other public depositary; or (2) kept in another manner under regulations the Secretary decides are the safest and most effective in making a payment to a public creditor easier. **(c)** A disbursing official is not liable for an overpayment provided under a United States Government bill of lading or transportation request when the overpayment is caused by the— (1) use of improper transportation rates or classifications if the Administrator of General Services has determined that verification by a prepayment audit conducted pursuant to [section 3726(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3726/a&num=0&edition=prelim) for a particular mode or modes of transportation, or for an agency or subagency, will not adequately protect the interests of the Government; or (2) failure to deduct the proper amount under— (A) a land grant

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6103 — Confidentiality and disclosure of returns

Page 3426 TITLE 26—INTERNAL REVENUE CODE § 6101 1961—Pub. L. 87–397, § 1(c)(1), Oct. 5, 1961, 75 Stat. 829, added item 6109 and redesignated former item 6109 as 6110. § 6101. Period covered by returns or other docu- ments When not otherwise provided for by this title, the Secretary may by regulations prescribe the period for which, or the date as of which, any re- turn, statement, or other document required by this title or by regulations, shall be made. (Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 6102. Computations on returns or other docu- ments (a) Amounts shown on internal revenue forms The Secretary is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue re- turn, statement, or other document, that if such amount of such item is other than a whole-dol- lar amount, either— (1) the fractional part of a dollar shall be disregarded; or (2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dol- lar or more, in which case the amount (deter- mined without regard to the fractional part of a dollar) shall be increased by $1. (b) Election not to use whole dollar amounts Any person making a return, statement, or other document shall be allowed, under regula- tions prescribed by the Secretary, to make such return, statement, or other document without regard to subsection (a). (c) Inapplicability to computation of amount The provisions of subsections (a) and (b) shall not be applicable to items which must be taken into account in making the computations nec- essary to determine the a

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6109 — Identifying numbers

Page 3481 TITLE 26—INTERNAL REVENUE CODE § 6109 its, and any other facts deemed pertinent and valuable. (b) Special statistical studies The Secretary may, upon written request by any party or parties, make special statistical studies and compilations involving return infor- mation (as defined in section 6103(b)(2)) and fur- nish to such party or parties transcripts of any such special statistical study or compilation. A reasonable fee may be prescribed for the cost of the work or services performed for such party or parties. (c) Anonymous form No publication or other disclosure of statistics or other information required or authorized by subsection (a) or special statistical study au- thorized by subsection (b) shall in any manner permit the statistics, study, or any information so published, furnished, or otherwise disclosed to be associated with, or otherwise identify, di- rectly or indirectly, a particular taxpayer. (d) Statistical support for National Taxpayer Ad- vocate Upon request of the National Taxpayer Advo- cate, the Secretary shall, to the extent prac- ticable, provide the National Taxpayer Advocate with statistical support in connection with the preparation by the National Taxpayer Advocate of the annual report described in section 7803(c)(2)(B)(ii). Such statistical support shall include statistical studies, compilations, and the review of information provided by the Na- tional Taxpayer Advocate for statistical valid- ity and sound statistical methodology. (Aug. 16, 1954, ch. 736, 68A Stat. 756; Pub. L. 94–455, title XII, § 1202(b), Oct. 4, 1976, 90 Stat. 1685; Pub. L. 116–25, title I, § 1301(b)(3)(A), July 1, 2019, 133 Stat. 992.) Editorial Notes AMENDMENTS 2019—Subsec. (d). Pub. L. 116–25 added subsec. (d). 1976—Pub. L. 94–

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6109

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 7701 — Taxpayer identifying number

Page 571 TITLE 31—MONEY AND FINANCE § 7701 reported in an electronic form in accordance with the data standards established under chap- ter 64. (Added Pub. L. 98–502, § 2(a), Oct. 19, 1984, 98 Stat. 2333; amended Pub. L. 104–156, § 2, July 5, 1996, 110 Stat. 1403; Pub. L. 105–135, title VI, § 604(e)(3), Dec. 2, 1997, 111 Stat. 2634; Pub. L. 116–103, § 5(a)(2), Dec. 30, 2019, 133 Stat. 3270.) Editorial Notes AMENDMENTS 2019—Subsec. (d). Pub. L. 116–103 added subsec. (d). 1997—Subsec. (c). Pub. L. 105–135 substituted ‘‘small business concerns, qualified HUBZone small business concerns, and’’ for ‘‘small business concerns and’’. 1996—Pub. L. 104–156 reenacted section catchline without change and amended text generally, sub- stituting present provisions for similar provisions re- lating to regulations, including implementation guide- lines for regulations, criteria for determining appro- priate charges to programs of Federal financial assist- ance for cost of audits, and guidelines to ensure that small business concerns and business concerns owned and controlled by socially and economically disadvan- taged individuals have opportunity to participate in contracts awarded to fulfill audit requirements of this chapter. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–135 effective Oct. 1, 1997, see section 3 of Pub. L. 105–135, set out as a note under section 631 of Title 15, Commerce and Trade. GUIDANCE Pub. L. 116–103, § 5(b), Dec. 30, 2019, 133 Stat. 3270, pro- vided that: ‘‘Not later than 3 years after the date of en- actment of this Act [Dec. 30, 2019], the Director [of the Office of Management and Budget] shall issue guidance requiring audit-related information reported under chapter 75 of title

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