Discussion, consideration and action updating the authorized representatives for the IRS TIN (taxpayer Identification number) Matching Program

previous AI # 69117 / 71290
The County Auditor’s Office would like to verify vendor taxpayer identification numbers (TIN) furnished by the vendor against the name/TIN combination contained in the Internal Revenue Service database.  This will help avoid TIN errors and reduce the number of backup withholding notices. 
 
In order to have access to the TIN matching program, Hidalgo County’s “Principal” must complete the original application to TIN match on behalf of Hidalgo County.    The “Principal” will be required to complete the original application to TIN match on behalf of Hidalgo County and assign the “Responsible Official”, “Authorized Agent”, and “Delegated User.”

“Principal” –The “Principal” must be the person who can legally bind the firm in matters before the IRS and must complete the original Application to TIN Match on behalf of the firm.
“Responsible Official” – means an individual who holds a supervisory position within the firm. A “Responsible Official” has the authority to update an application on behalf of their listed firm and firm “Principal”. The “Responsible Official” may also assign/disable “authorized agent” and “delegated user” roles, update locations and perform TIN Matching.
“Authorized Agent” – means a person or firm that, with the payer’s authorization, transmits specific information Returns (IRP) documents to the IRS on behalf of the firm and may match name/TIN combinations on behalf of the payer. An “Authorized Agent” may assign/disable user access within their assigned location, update their location address information and perform TIN Matching.
“Delegated User” – means an individual who will utilize the TIN Matching session options on behalf of the firm. A “Delegated User” may not assign or disable users or update applications on behalf of their assigned firm. A “Delegated User” may only perform TIN Matching on behalf of their assigned firm.