PUBLIC LAW 97-248—SEPT. 3, 1982
96 STAT. 609
"(A) the aggregate a m o u n t of such payment and all previous such payments to the payee involved during such calendar year equals or exceeds $600, "(B) the payor was required under section 6041(a) or 6041A(a) to file a r e t u r n for the preceding calendar year with respect to payments to the payee involved, or "(C) during the preceding calendar year the payor made backup withholding payments to the payee with respect to which a m o u n t s were required to be deducted and withheld under paragraph (1). "(5) DEFINITIONS A N D SPECIAL RULES.—For purposes of t h i s
subsection— "(A) OBVIOUSLY INCORRECT N U M B E R. — A payee shall
be
t r e a t e d as failing to furnish his tax p a y e r identification n u m b e r if the n u m b e r furnished does not contain the proper n u m b e r of digits. "(B)
PAYEE
FURNISHES
2 INCORRECT
NUMBERS.—If
the
payee furnishes a payor 2 incorrect n u m b e r s, the payor shall, after receiving notice of the second incorrect n u m b e r, t r e a t the payee as not h a v i n g furnished a n other tax p a y e r identification n u m b e r under paragraph (2)(B)(ii) until the day on which the payor receives notification from the Secretary that a correct tax p a y e r identification n u m b e r has been furnished. "(C) EXCEPTION FOR PAYMENTS TO CERTAIN P A Y E E S. — P a r a -
g r a p h (1) shall not apply to any payment made to— "(i) the United States (as defined in section 3455(a)(3)), "(ii) any State (as defined in section 3455(a)(2)), "(iii) a n organization which is exempt from taxation under section 501(a), "(iv) any foreign government (as defined in section 3455(a)(4)) or international organization (as defined in section 3455(a)(5)), or "(v) any other person specified in regulations. "(D) TAXPAYER IDENTIFICATION N U M B E R. — The term 'tax-
payer identification n u m b e r ' means the identifying n u m b e r assigned to a person under section 6109. "(E)
AMOUNTS
FOR WHICH
WITHHOLDING
OTHERWISE
REQUIRED.—No tax shall be deducted or withheld under this subsection with respect to any a m o u n t for which withhold ing is otherwise required by this title. "(F) E X E M P T I O N WHILE WAITING FOR N U M B E R. — The Secre-
t a r y shall prescribe regulations for exemptions from the tax imposed by paragraph (1) during periods during which a person is waiting for receipt of a taxpayer identification number. "(G) N O M I N E E S. — I n the case of a backup withholding payment described in clause (i) or (v) of paragraph (3)(A) to a nominee, in the m a n n e r provided in regulations, both the nominee and the u l t i m a t e payee shall be treated as the payee. "(H) REQUIREMENT OF NOTICE TO P A Y E E. — W h e n e v e r the
Secretary notifies a payor under paragraph (1)(B) that the taxpayer identification n u m b e r furnished by any payee is incorrect, the Secretary shall a t the s a m e time furnish a
Ante, p. 583.
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