[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
