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federal_register: 2017-24911

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2017-24911 Department of the Treasury Acquisition Regulations; Tax Check Requirements Rule Pursuant to Section 6103 of the Internal Revenue Code, taxpayer return information, with few exceptions, is confidential. Under this authority, officers and employees of the Department of the Treasury may have access to taxpayer return information as necessary for purposes of tax administration. The Department of the Treasury has determined that an Internal Revenue Service (IRS) contractor's compliance with the tax laws is a tax administration matter and that taxpayer return information is needed for determining an offeror's eligibility to receive an award, including but not limited to implementation of the statutory prohibition of making an award to corporations that have an unpaid Federal tax liability. This interim rule amends the Department of the Treasury Acquisition Regulation (DTAR) for the purposes of supplementing the Federal Acquisition Regulation (FAR). This interim rule will amend the DTAR by adding a subpart titled "Responsible Prospective Contractor" and a paragraph concerning Representation and certifications regarding responsibility matters, for the purpose of directing IRS contracting officers to the newly added DTAR subpart titled "Tax Check Requirement," which prescribes the policies and procedures for performing a tax check on the apparent successful offeror in order to determine eligibility to receive an award. 2017-11-16 2017 11 https://www.federalregister.gov/documents/2017/11/16/2017-24911/department-of-the-treasury-acquisition-regulations-tax-check-requirements https://www.govinfo.gov/content/pkg/FR-2017-11-16/pdf/2017-24911.pdf Treasury Department 497 Pursuant to Section 6103 of the Internal Revenue Code, taxpayer return information, with few exceptions, is confidential. Under this authority, officers and employees of the Department of the Treasury may have access to taxpayer return information as...  

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