Fighting Identity Theft, IRS Issues Final Rules on Truncated Identification Numbers

Final regulations allow the use of truncated taxpayer identification numbers on payee statements and certain other documents where not prohibited by the Code, applicable regulations, or other guidance published in the Internal Revenue Bulletin, forms, or instructions.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/g3U4Iywnb6U/20140714.aspx

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