Part III. Administrative, Procedural, and Miscellaneous

Desk, Internal Revenue Service, 1111 Constitution Ave., NW, Washington, DC. Comments may also be transmitted electronically via the following e-mail address: Notice.Comments@irscounsel.treas.gov. Please include “Notice 2003–13” in the subject line of any electronic communications.

For further information regarding this notice, contact Donna Welch of the Office of Associate Chief Counsel (Procedure and Administration), Administrative Provisions and Judicial Practice Division. Ms. Welch may be contacted at 202–622–4910 (not a toll-free call).

reportable payments (as defined in § 3406(b)(1)) if the payee does not provide a TIN to the payor in the manner required or if the Secretary notifies the payor that the TIN furnished by the payee is incorrect or in certain other circumstances. Section 3406(i) provides that the Secretary shall prescribe the regulations necessary or appropriate to carry out the purposes of § 3406.

Section 31.3406(j)–1 of the Employment Tax Regulations provides that the Commissioner has the authority to establish TIN matching programs through revenue procedures or other appropriate guidance. Under the regulations, a payor participating in a TIN matching program may contact the IRS with respect to the TIN furnished by a payee before filing information returns with respect to reportable payments to the payee. The regulations further provide that the IRS will inform the payor whether or not the name/TIN combination furnished by the payee matches a name/TIN combination maintained for the TIN matching program. Section 31.3406(j)–1T of the temporary Employment Tax Regulations provides that an authorized agent, including a QPCA, designated by a payor to participate in TIN matching on the payor’s behalf is also permitted to participate in TIN matching. Revenue Procedure 2003–9 issued pursuant to

Notice 2003–13

This notice provides a proposed revenue procedure that would establish a procedure for a payment card organization to request a determination that it is a Qualified Payment Card Agent (QPCA) for purposes of §§ 3406 and 6724 of the Internal Revenue Code. A QPCA could act on behalf of cardholder/payors in soliciting, collecting, and validating merchants’ names, Taxpayer Identification Numbers (TINs) and corporate status and on behalf of merchant/ payees in furnishing such information to cardholder/payors. The proposed revenue procedure describes the application procedures for a payment card organization to re