SECTION 6. TIN SOLICITATION

ACTIVITIES

.01 TIN solicitation methods . A QPCA must solicit merchant/payee TINs in a manner described in sec

August 2, 2004 123 2004–31 I.R.B.

ity, including, but not limited to, reports, memoranda, budgets, and computer printouts. The payment card organization and its members, affiliates, and licensees must allow the IRS reasonable access to the merchant/payee TIN data system, including instruction manuals describing the system.

.02 Change in information . The QPCA must promptly notify the IRS of any change in the information described in section 5.

.03 Confidentiality of information . For purposes of this revenue procedure, the payment card organization and its members, affiliates, and licensees must maintain the confidentiality of information obtained through the TIN solicitation activities in accordance with the requirements of section 31.3406(f)–1 of the Employment Tax Regulations. Except as permitted under section 31.3406(f)–1, the payment card organization and its members, affiliates, and licensees may not disclose any merchant/payee information to any person other than the cardholder/payor without prior written consent of the merchant/payee. The IRS will treat all information provided by a QPCA as return information that is confidential under section 6103.