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Failure to furnish TIN

In the case of any failure by a payee to furnish his TIN to a payor in the manner required, subsection (a) shall apply to any reportable payment made by such payor during the period during which the TIN has not been furnished in the manner required. The Secretary may require that a TIN required to be furnished under subsection (a)(1)(A) be provided under penalties of perjury only with respect to interest, dividends, patronage dividends, and amounts subject to broker reporting.

in view

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statutes/26/3406/e.yaml

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Rules

incorrect_tin_notice_waiting_period_days

Parameter

source: 26 USC 3406(e)(2)(A)

- name: incorrect_tin_notice_waiting_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              after the close of the 30th day after the day on which the payor received such
              notification
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

underreporting_notice_waiting_period_days

Parameter

source: 26 USC 3406(e)(3)(A)(i)

- name: underreporting_notice_waiting_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(3)(A)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: >-
              after the close of the 30th day after the day on which the payor received notification
              from the Secretary
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

broker_notification_waiting_period_days

Parameter

source: 26 USC 3406(e)(4)(B)

- name: broker_notification_waiting_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: after the close of the 30th day after the payor receives notification from a broker
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

start_up_grace_period_days

Parameter

source: 26 USC 3406(e)(5)(A)

- name: start_up_grace_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: during the 30-day period described in paragraph (2)(A), (3)(A), or (4)(B)
  versions:
    - effective_from: '1990-01-01'
      formula: '30'

stopping_grace_period_days

Parameter

source: 26 USC 3406(e)(5)(B)

- name: stopping_grace_period_days
  kind: parameter
  dtype: Count
  source: 26 USC 3406(e)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3406
            excerpt: before the 30th day after the close of such period
  versions:
    - effective_from: '1990-01-01'
      formula: '30'