U.S. Code » Title 31 » Subtitle SUBTITLE V— GENERAL ASSISTANCE ADMINISTRATION › Chapter CHAPTER 77— ACCESS TO INFORMATION FOR DEBT COLLECTION

31 U.S.C. § 7701

Taxpayer identifying number

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(a) In this section—(1) “included Federal loan program” has the same meaning given that term in section 6103(l)(3)(C) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(l)(3)(C)).(2) “taxpayer identifying number” means the identifying number required under section 6109 of the Internal Revenue Code of 1986 (26 U.S.C. 6109).(b) The head of an agency administering an included Federal loan program shall require a person applying for a loan under the program to provide that person’s taxpayer identifying number.(c)(1) The head of each Federal agency shall require each person doing business with that agency to furnish to that agency such person’s taxpayer identifying number.(2) For purposes of this subsection, a person shall be considered to be doing business with a Federal agency if the person is—(A) a lender or servicer in a Federal guaranteed or insured loan program administered by the agency;(B) an applicant for, or recipient of, a Federal license, permit, right-of-way, grant, or benefit payment administered by the agency or insurance administered by the agency;(C) a contractor of the agency;(D) assessed a fine, fee, royalty or penalty by the agency; and(E) in a relationship with the agency that may give rise to a receivable due to that agency, such as a partner of a borrower in or a guarantor of a Federal direct or insured loan administered by the agency.(3) Each agency shall disclose to a person required to furnish a taxpayer identifying number under this subsection its intent to use such number for purposes of collecting and reporting on any delinquent amounts arising out of such person’s relationship with the Government.(4) For purposes of this subsection, a person shall not be treated as doing business with a Federal agency solely by reason of being a debtor under third party claims of the United States. The preceding sentence shall not apply to a debtor owing claims resulting from petroleum pricing violations or owing claims resulting from Federal loan or loan guarantee/insurance programs.(d) Notwithstanding section 552a(b) of title 5, United States Code, creditor agencies to which a delinquent claim is owed, and their agents, may match their debtor records with Department of Health and Human Services, and Department of Labor records to obtain names (including names of employees), name controls, names of employers, taxpayer identifying numbers, addresses (including addresses of employers), and dates of birth. The preceding sentence shall apply to the disclosure of taxpayer identifying numbers only if such disclosure is not otherwise prohibited by section 6103 of the Internal Revenue Code of 1986. The Department of Health and Human Services, and the Department of Labor shall release that information to creditor agencies and may charge reasonable fees sufficient to pay the costs associated with that release.(Added Pub. L. 103–272, § 4(f)(1)(Y)(i), July 5, 1994, 108 Stat. 1363; amended Pub. L. 104–134, title III, § 31001(i)(1), Apr. 26, 1996, 110 Stat. 1321–364.)Editorial NotesReferences in Text

Section 6103 of the Internal Revenue Code of 1986, referred to in subsecs. (a)(1) and (d), is classified to section 6103 of Title 26, Internal Revenue Code.

Amendments

1996—Subsecs. (c), (d). Pub. L. 104–134 added subsecs. (c) and (d).

Notes of Decisions
Cited in 9 cases (7 in the last 5 years), 2007–2025 · leading case: Fed. Trade Comm'n v. Life Mgmt. Servs. of Orange Cnty., LLC, 350 F. Supp. 3d 1246 (M.D. Fla. 2018).
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Fed. Trade Comm'n v. Life Mgmt. Servs. of Orange Cnty., LLC, 350 F. Supp. 3d 1246 (M.D. Fla. 2018). “Defendant Kevin Guice's Taxpayer Identification Number or Social Security Number, which were previously submitted to the Plaintiffs, may be used for collecting and reporting on any delinquent amount arising out of this Order, in accordance with 31 U.S.C. § 7701 . 6. This Order…”
Bureau of Consum. Fin. Prot. v. Consum. Advocacy Ctr. Inc. (C.D. Cal. 2023). “Under 31 U.S.C. § 7701 , Defendant Wen, unless he has already done 12 so, must furnish to Plaintiffs any taxpayer-identifying numbers associated with him 13 or his Assets, which may be used for purposes of collecting and reporting on any 14 delinquent amount arising out of this…”
Fed. Trade Comm'n v. Moda Latina BZ Inc. (C.D. Cal. 2021). “Individual Defendants acknowledge that their Taxpayer Identification 14 Numbers (Social Security Numbers), which Individual Defendants must submit to 15 the Commission, may be used for collecting and reporting on any delinquent 16 amount arising out of this Order, in accordance…”
United States v. Edmodo, LLC (N.D. Cal. 2023). “Defendant acknowledges that its Taxpayer Identification Numbers, which Defendant must 5 submit to the Commission, may be used for collecting and reporting on any delinquent amount 6 arising out of this Order, in accordance with 31 U.S.C. § 7701 . 7 VII. ORDER ACKNOWLEDGMENTS 8…”
Fed. Trade Comm'n v. Roomster Corp. (S.D.N.Y. 2023). “F, Settling Defendants acknowledge that their Taxpayer Identification Numbers (Social Security Numbers or Employer Identification Numbers), which Defendants previously submitted to Plaintiff States, may be used for collecting and reporting on any delinquent amount arising out of…”
United States v. Twitter, Inc. (N.D. Cal. 2023). “Defendant acknowledges that its Taxpayer Identification Numbers 10 (Social Security Numbers or Employer Identification Numbers), which Defendant has previously submitted to Plaintiff, may be used 11 for collecting and reporting on any delinquent amount arising out of this…”
Fed. Trade Comm'n v. paddle.com Mkt. Ltd. (D.D.C. 2025). “Each Defendant acknowledges that Defendant’s Employer Identification Number, Social Security Number, or other Taxpayer Identification Number (“TIN”), including all TINs 24 that Defendants previously provided, may be used by the Commission for reporting and other lawful purposes,…”
Fed. Trade Comm'n v. Start Connecting LLC, et al. (M.D. Fla. 2025). “The Defaulting Defendants’ Employer Identification Number, Social Security Number, or other Taxpayer Identification Number (“TIN”), including all TINs that Defaulting Defendants previously provided, may be used by the Commission for reporting and other lawful purposes, including…”
Fed. Trade Comm'n v. Netfran Dev. Corp., 508 F. Supp. 2d 1194 (S.D. Fla. 2007). “unless Defendants have done so already, in accordance with 31 U.S.C. § 7701 , furnishing to the Commission their taxpayer identification numbers (Social Security Numbers and employer identification numbers) which shall be used for purposes of collecting and reporting on any…”
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