[15767]
March 18, 2003
TO: MONEY LAUNDERING RULES WORKING GROUP No. 20-03
RE: REV. PROC. 2003-9, TIN MATCHING PROGRAM
Attached is a copy of Rev. Proc. 2003-9, which announces an expanded Taxpayer
Identification Number (TIN) matching program. This TIN matching program will be an online
“e-service” from the IRS, and is expected to be available later this year. The Service will publish
a notice when the program is available.
Once the TIN matching program is online, taxpayers will be able to request up to 25 TIN
matches immediately, and up to 100,000 TIN matches overnight. The Service will waive any
penalty under Section 6721 or Section 6722 if a taxpayer can document a TIN match.
Please note that the references in Rev. Proc. 2003-9 to Publication 2108 should be
disregarded. Publication 2108 describes the current TIN matching program for federal agencies
(and is not generally available from the IRS). We have been informed by the Service that
Publication 2108 will be superceded by online instructions and guidelines for the expanded TIN
matching program when the program goes online.
Please contact the undersigned (at dorlin@ici.org or 202/371-5436) if you have any
questions about the expanded TIN matching program.
David Orlin
Assistant Counsel
Attachment (in .pdf format)