Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 64-7

1964-1 C.B. 479

Sec. 6109

IRS Headnote

A payer who is required by section 6109 of the Internal Revenue Code of 1954 to obtain an identifying number from a payee should redirect any previous requests for the payee's identifying number to the payee's current address when it learns of the payee's most current address.

Full Text

Rev. Rul. 64-7

A question frequently asked of the Internal Revenue Service is whether a payer who is required by section 6109 of the Internal Revenue Code of 1954 to obtain an identifying number from a payee must redirect a previous request for the payee's identifying number whenever it learns of the payee's most current address.

Section 1.6109-1(b)(2)(v) of the Income Tax Regulations, entitled `Renewal of Requests for Identifying Numbers' reads as follows:

`Where identifying numbers are requested it will not generally be necessary to renew requests for identifying numbers unless the Internal Revenue Service subsequently requires that requests be renewed.' (Emphasis added).

A payer, whenever it learns, in any manner, of a payee's current address, should redirect the request for an identifying number to that address. The procedure to be followed in these circumstances does not constitute a renewal of the payer's prior request but merely the redirection of the original request.

Accordingly, it is the position of the Service that where a payer, who is required to obtain an identifying number from a payee learns, in any manner, of the payee's current address, that payer should redirect any previous requests for the payee's identifying number to the most current address known to him.