[Federal Register Volume 64, Number 116 (Thursday, June 17, 1999)]
[Rules and Regulations]
[Page 32741]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-15146]


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DEPARTMENT OF DEFENSE

GENERAL SERVICES ADMINISTRATION

NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

48 CFR Parts 1, 4, 13, 14, 15, and 52

[FAC 97-12; FAR Case 97-003; Item I]
RIN 9000-AI14


Federal Acquisition Regulation; Taxpayer Identification Numbers

AGENCIES: Department of Defense (DoD), General Services Administration 
(GSA), and National Aeronautics and Space Administration (NASA).

ACTION: Interim rule adopted as final without change.

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SUMMARY: The Civilian Agency Acquisition Council and the Defense 
Acquisition Regulations Council have agreed to adopt the interim rule 
published in the Federal Register at 63 FR 58587, October 30, 1998, as 
a final rule without change. The rule amends the Federal Acquisition 
Regulation (FAR) to implement Subsection (i) of the Debt Collection 
Improvement Act of 1996 and Section 1022 of the Taxpayer Relief Act of 
1997, and to clarify the Government requirements for reporting contract 
and payment information to the Internal Revenue Service (IRS).

EFFECTIVE DATE: June 17, 1999.

FOR FURTHER INFORMATION CONTACT: The FAR Secretariat, Room 4035, GS 
Building, Washington, DC, 20405, (202) 501-4755, for information 
pertaining to status or publication schedules. For clarification of 
content, contact Mr. Jeremy F. Olson, Procurement Analyst, at (202) 
501-3221. Please cite FAC 97-12, FAR case 97-003.

SUPPLEMENTARY INFORMATION:

A. Background

    DoD, GSA, and NASA published an interim FAR rule in the Federal 
Register on October 30, 1998 (63 FR 58587), and received no public 
comments. Therefore, we converted the interim rule to a final rule 
without change.
    The interim rule implemented Subsection (i) of the Debt Collection 
Improvement Act of 1996 (Pub. L. 104-134) and Section 1022 of the 
Taxpayer Relief Act of 1997 (Pub. L. 105-32). Subsection (i) amended 31 
U.S.C. 7701 by requiring each contractor doing business with the 
Government to furnish its Taxpayer Identification Number (TIN) and by 
requiring the Government to disclose its intent to use such number for 
purposes of collecting and reporting on any delinquent amounts. Section 
1022 amended 26 U.S.C. 6041A(d) to add payments for services provided 
by corporations to the list of payments that the Government is required 
to report to the IRS using Form 1099.
    In addition, the interim rule clarified the requirement for 
Government agencies to obtain contract information and payment 
information to facilitate issuance of Forms 1099 and other reports to 
the IRS. The rule deleted the FAR clauses at 52.214-2, Type of Business 
Organization--Sealed Bidding, and 52.215-4, Type of Business 
Organization, since the information requested in these clauses 
duplicates the information requested in FAR 8.405-2(q), Taxpayer 
Identification Number, and FAR clauses 52.204-3, Taxpayer 
Identification, and 52.212-3, Offeror Representations and 
Certifications Commercial Items.
    This regulatory action was not subject to Office of Management and 
Budget review under Executive Order 12866, dated September 30, 1993, 
and is not a major rule under 5 U.S.C. 804.

B. Regulatory Flexibility Act

    The Department of Defense, the General Services Administration, and 
the National Aeronautics and Space Administration certify that this 
final rule will not have a significant economic impact on a substantial 
number of small entities within the meaning of the Regulatory 
Flexibility Act, 5 U.S.C. 601, et seq., because the rule merely 
clarifies an existing requirement for contractors to submit TINs, and 
requires the Government to advise contractors of the potential debt 
collection usage of the TIN.

C. Paperwork Reduction Act

    The Paperwork Reduction Act does not apply because the changes to 
the FAR do not impose information collection requirements that require 
the approval of the Office of Management and Budget under 44 U.S.C. 
3501, et seq.

List of Subjects in 48 CFR Parts 1, 4, 13, 14, 15, and 52

    Government procurement.

    Dated: June 9, 1999.
Edward C. Loeb,
Director, Federal Acquisition Policy Division.

Interim Rule Adopted as Final Without Change

    Accordingly, DoD, GSA, and NASA adopt the interim rule amending 48 
CFR parts 1, 4, 13, 14, 15, and 52, which was published at 63 FR 58587, 
October 30, 1998, as a final rule without change.

    Authority: 40 U.S.C. 486(c); 10 U.S.C. chapter 137; and 42 
U.S.C. 2473(c).

[FR Doc. 99-15146 Filed 6-16-99; 8:45 am]
BILLING CODE 6820-EP-P