# Taxpayer Identification Number (TIN) Matching Program
> **IRS** · Final and temporary regulations. · Published 2003-01-31 · Effective 2003-01-31 · 68 FR 4922
## Document
- **Document number:** 03-2207
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 4922
- **CFR reference:** 26 CFR 31
- **Publication date:** 2003-01-31
- **Effective date:** 2003-01-31
- **Treasury docket:** TD 9041
## Abstract

This document contains final and temporary regulations under section 3406 relating to the IRS Taxpayer Identification Number (TIN) Matching Program. These final and temporary regulations affect payors, and their authorized agents, and provide guidance necessary to comply with the law. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section published elsewhere in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/01/31/03-2207/taxpayer-identification-number-tin-matching-program)
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