[Federal Register Volume 74, Number 232 (Friday, December 4, 2009)]
[Notices]
[Page 63761]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-28905]


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DEPARTMENT OF HOMELAND SECURITY

U.S. Customs and Border Protection


Requirement for Persons Making Payment by Check to CBP To Provide 
Their Taxpayer Identifying Number

AGENCY: Customs and Border Protection, Department of Homeland Security.

ACTION: General notice.

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SUMMARY: This notice announces that all persons making payment to 
Customs and Border Protection (CBP) by check must provide their 
Taxpayer Identifying Number (TIN) when paying CBP. The TIN should be 
written on the face of the check. Providing the TIN on the face of the 
check will facilitate payment processing.

DATES: Effective Date: December 4, 2009.

FOR FURTHER INFORMATION CONTACT: Nanette Voll, Office of Finance, 
Revenue Division, Customs and Border Protection, Tel.: (317) 614-4458.

SUPPLEMENTARY INFORMATION: 

Background

    Pursuant to the Debt Collection Improvement Act of 1996, 31 U.S.C. 
7701(c), persons ``doing business'' with Federal agencies, which 
includes persons engaging in activities that may require making 
payments to Customs and Border Protection (CBP), are required by law to 
provide their Taxpayer Identifying Number (TIN) to the agency. 
``Taxpayer identifying number'' is defined in 31 U.S.C. 7701(a)(2) as 
the identifying number required under section 6109 of the Internal 
Revenue Code of 1986 (26 U.S.C. 6109). Section 6109(d) provides that a 
social security account number constitutes the taxpayer identifying 
number for purposes of Title 26, unless otherwise specified by the 
Secretary of the Treasury. It is further noted that the Internal 
Revenue Service regulations, at 26 CFR 301.7701-12, indicate that an 
employer identification number is a taxpayer identifying number for 
purposes of 26 U.S.C. 6109.
    This notice announces that all persons making payment to the 
agency, by any type of check and for any amount, should include the 
requisite TIN, either the social security account number or employer 
identification number, on the face of the submitted checks. Submission 
of TIN data in this manner will facilitate payment processing using 
Paper Check Conversion Over the Counter [PCC OTC] software. PCC OTC has 
been used by CBP since 2006 to scan checks submitted for the payment of 
customs charges. The scanned images are maintained in a database by 
Financial Management Services, U.S. Department of the Treasury, and a 
legally sufficient substitute image of the check is transmitted through 
the banking network for payment. Inclusion of TIN on the face of all 
checks submitted to CBP will ensure that this data is collected and 
processed in a uniform and secure manner.

    Dated: November 23, 2009.
Elaine Killoran,
Acting Assistant Commissioner, Office of Finance.
[FR Doc. E9-28905 Filed 12-3-09; 8:45 am]
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