View all text of Subpart 4.9 [4.900 - 4.905]
4.900 - 4.900 Scope of subpart.
This subpart provides policies and procedures for obtaining—
(a) Taxpayer Identification Number (TIN) information that may be used for debt collection purposes; and
(b) Contract information and payment information for submittal to the payment office for Internal Revenue Service (IRS) reporting purposes.