{
  "id": "RL30323",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RL30323",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 346778,
      "date": "1999-09-28",
      "retrieved": "2016-05-24T20:42:06.360941",
      "title": "Confidentiality of the Taxpayer Identification Number under the Internal Revenue Code",
      "summary": "Section 6109 of the Internal Revenue Code makes an individual\u2019s Social Security number the individual\u2019s taxpayer identification number [TIN]. The same section requires taxpayers to furnish their TINS to the Internal Revenue Service and to other persons whenever the Internal Revenue Service determines that securing the proper identification of the person is necessary. Many Code sections require taxpayers to collect and furnish the TINS of third-parties with whom they have dealings in order to claim a benefit or a deduction. The first part of this report compiles instances in which individuals must furnish their TINS or the TINS of another person in order to file their tax return. The second and third parts examine the times when a taxpayer must furnish a TIN to a third party and the times when the Code permits disclosure of tax return information (which usually contains the TIN) to other parties. The last part discusses penalties for improper disclosure of tax return information and penalties for failing to disclose a TIN when required to furnish it.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
        {
          "format": "HTML",
          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/RL30323",
          "sha1": "46ebd0a538294b6af573c1f7b9083f72bc412424",
          "filename": "files/19990928_RL30323_46ebd0a538294b6af573c1f7b9083f72bc412424.html",
          "images": null
        },
        {
          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/RL30323",
          "sha1": "37bf6d1ecd9aa704e8a55809e5d852d8d48003ae",
          "filename": "files/19990928_RL30323_37bf6d1ecd9aa704e8a55809e5d852d8d48003ae.pdf",
          "images": null
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      ],
      "topics": []
    }
  ],
  "topics": []
}