![]() ![]() 3325(a), Fiscal Service is responsible for determining that payment vouchers certified to Treasury are in correct form. The Taxpayer Relief Act of 1997, enacted subsequent to the DCIA, included a provision that provides for the continuous levy of federal non-tax payments to collect delinquent tax debts.Ĭontinuous levy will be implemented by the the Bureau of the Fiscal Service (Fiscal Service) through a process similar to that of offset, and, accordingly, TINs on payment certifications are also required to implement this program. Providing TINs on payment vouchers is necessary to carry out offset and vendor income reporting. The DCIA also requires agencies to include the TIN of each payee on certified payment vouchers submitted to a disbursing official. Under regulations implementing this statute, a federal disbursing official should conduct an offset when the name and Taxpayer Identification Number (TIN) of a payee match the name and TIN of a delinquent debtor. The Debt Collection Improvement Act of 1996 (DCIA) requires federal disbursing officials to offset an eligible payment to a payee to satisfy a delinquent non-tax debt owed by the payee to the government, a process known as offset. The Taxpayer Identification Number (TIN) Policy Directive, issued on November 9, 2000, requires all federal payment certifying officials to include a valid TIN on all payments vouchers certified to Treasury for payment, except in specific circumstances. Taxpayer Identification Number (TIN) Policy Please enable JavaScript to use all features. Some features of this site will not work with JavaScript disabled. ![]()
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