SECTION 4. SCOPE
Internal Revenue Bulletin 1997-26 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies only to agencies that have applied and been accepted to participate in the Program under section 5 of this revenue procedure. Agencies may submit data only after being accepted as participants in the Program. Further, participants may submit name/TIN data only with respect to account payments made on or after January 1, 1997. Publication 2108, Specifications for Federal Agencies, TIN Matching Program, contains the format and processing specifications for transmitting the name/TIN data and the procedures for operation of the Program. The Program does not permit online or other direct access by a participant to Service or Social Security Administration databases.
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