SECTION 1. PURPOSE

This revenue procedure sets forth procedures for the Federal Agency TIN Matching Program (Program). Under the Program, a participating federal agency may, prior to filing an information return with respect to a payee, submit to the Internal Revenue Service the Taxpayer Identification Number (TIN) furnished by the payee. The Service then will inform the agency whether or not the name/TIN combination furnished by the payee matches a name/TIN combination maintained by the Service in the data base utilized for the Program. The Program is intended to reduce the number of notices of an incorrect name/TIN

June 30, 1997 6 1997–26 I.R.B.

payer Identification Number of a payee that is either an Employer Identification Number (EIN), a Social Security Number (SSN), or an IRS Individual Taxpayer Identification Number (ITIN).