FAM No. 2000-25 (Taxpayer Identification Numbers)
December 11, 2000
FINANCIAL ADMINISTRATION MEMORANDUM NO. 2000-025 (II.J.)
To: Bureau Assistant Directors, Administration
Chief Executive Officer, National Business Center
Bureau Finance Officers
Finance Officer, Financial Management Services
From: William E. Webber /s/
Focus Leader, Asset and Debt Management
Office of Financial Management
Subject: Taxpayer Identification Numbers
As a reminder, the Debt Collection Improvement Act of 1996 requires that all
payments to be made by the U.S. Treasury include the taxpayer identification
number (TIN) of the payee (31 USC 3325(b)). The TIN of the payee is a
necessary element to permit Treasury to perform a payment offset to recover
debt owed the U.S. Government. Attached is a Policy Statement recently
issued by the U.S. Treasury. The Treasury statement is an advance notice
indicating that it is going to become more diligent in overseeing agency
compliance with the TIN requirement. Procurement Offices are required to
include the TIN and electronic funds transfer bank routing data on all
procurement actions. Also, agencies can return an invoice as "improper"
under the Prompt Payment Act if a TIN for the payee is not on file. There
are certain exemptions permitted to these requirements as explained in the
attachment. Please also refer to FAM 1998-34 for additional information
regarding the TIN requirement on payment vouchers.
Should you have any questions or require additional information on this subject,
please contact me on (202) 208-5684 or E-mail william_webber@ios.doi.gov.
Attachment
Prior Financial Administration Memorandums on this subject:
99-09 3/17/99 Active
98-34 12/17/98 Active
98-28 10/26/98 Inactive
96-40 8/27/96 Active
