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TREAS/IRS RIN: 1545-BH05 Publication ID: Fall 2008 
Title: Limiting Individual Taxpayer Identification Numbers (ITINs) to Tax Reporting Purposes 
Abstract: Section 6109(a)(1) authorizes the Secretary to prescribe the use of a taxpayer identification number (TIN). These regulations emphasize that the IRS may use TINs only for tax administration purposes, unless directed by statute to share TINs or use them for other purposes. These regulations also describe the limited scope and use of a specific type of TIN, the ITIN. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301.6109-1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-161778-02 Drafting attorney: Timothy S. Sheppard (202) 622-4910 Reviewing attorney: James C. Gibbons (202) 622-4910 CC: PA: Branch 1
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Timothy S. Sheppard
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5043,
Washington, DC 20224
Phone:202 622-4910
Fax:202 927-9248
Email: timothy.s.sheppard@irscounsel.treas.gov