26 U.S.C. 6041 and 6041A, as implemented in 26 CFR, in part, require payors, including Government agencies, to report to the IRS on Form 1099, payments made to certain contractors. 26 U.S.C. 6109 requires a contractor to provide its TIN of a Form 1099 is required. The payment office is responsible for submitting reports to the IRS.
