SECTION 6. REQUIREMENTS FOR

PARTICIPATION

Participants in the Program must: .01 comply with all requirements of this revenue procedure, Publication 2108, and the MOU; .02 transmit for matching only name/ TIN combinations relating to accounts (as defined in section 3.04 of this revenue procedure) with respect to which a reportable payment is made, or likely to be made, on or after January 1, 1997;

.03 transmit only name/TIN combinations that have not been previously transmitted for matching by that participant;

.04 use information obtained from the Program only for backup withholding purposes, and not disclose or use this information for any unauthorized or prohibited purpose. See § 3406(f);

.05 use only the TCC provided by the Service; and

.06 cooperate fully in providing to the Service necessary information so the Service can measure the effectiveness and correct use of the Program.