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TREAS/IRS RIN: 1545-BA18 Publication ID: Spring 2003 
Title: Receipt of Multiple Notices with Respect to Incorrect Taxpayer Identification Numbers 
Abstract: The regulations will amend the rule for determining the number of notices a payer received from the Internal Revenue Service for purposes of determining whether a payer must impose backup withholding pursuant to section 31.3406(d). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 31   
Legal Authority: 26 USC 3406   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/03/2002  67 FR 44579   
Final Action  12/00/2003    
Additional Information: REG-116644-01 Drafting attorney: Nancy L. Rose (202) 622-4910 Reviewing attorney: Pamela W. Fuller (202) 622-4910 Treasury attorney: Jodi Cohen (202) 622-0160 CC:PA:APJP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Nancy L. Rose
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5137,
Washington, DC 20224
Phone:202 317-5147
Fax:202 622-1585
Email: nancy.l.rose@irscounsel.treas.gov