SUBJECT: PGM Consent to Disclosure of Tax Information

Natural Resources Conservation Service phone 509-323-2900 316 W. Boone Ave. Suite 450 fax 509-323-2909 Spokane, WA 99201-2348 web site www.wa.nrcs.usda.gov

Date: January 20, 2010

WASHINGTON BULLETIN WA440-10-9

SUBJECT: PGM – Consent to Disclosure of Tax Information

Purpose. To distribute information on use of CCC-927 or CCC-928

Expiration Date. September 30, 2010

FSA has been charged with the administrative responsibilities of collecting and maintaining data that includes information on participant's AGI eligibility. To ensure the credibility and accuracy of this data, FSA has entered into data-sharing agreements with the Internal Revenue Service (IRS) and the Social Security Administration to verify and validate the accuracy of the participant AGI self- certification provided on Form CCC-926. County FSA offices have begun their review and NRCS offices need to be aware of this process and direction to assist them. In addition, Washington NRCS staff will make available to all fiscal year (FY) 2009 and FY 2010 program participants the appropriate forms for their consent for IRS to disclose pertinent information to FSA for AGI limitation compliance purposes. NRCS will provide the appropriate Form CCC-927 or CCC-928 to FY 2010 conservation program participants when they sign the Conservation Program Contract (CPC), restoration agreement, or option/agreement to purchase. Participants who have already entered into a new CPC, agreement FY 2009 or 2010, or easement in FY 2009 or FY 2010 will be provided with the appropriate Form CCC-927 or CCC-928 at the time of the next payment application or annual status review. Under no circumstances are NRCS employees to collect the completed CCC-927 or CCC-928 forms. Participants must return these forms directly to the IRS. The new CCC-927 and CCC-928, “2009 and/or 2010 Consent to Disclosure of Tax Information” forms are neither replacements nor substitutes for existing AGI self- certification on the CCC-926, “Average Adjusted Gross Income (AGI) Statement.” FSA Notice PL-202 (see attached) provides detailed instructions for the use of the CCC-927 and CCC-928 forms, which are available on the USDA Service Center eForms Web site.

DIST: E All participants have agreed to provide consent by the following statement, which appears on the CCC-926: “If requested, I agree to authorize CCC to obtain tax data from the IRS for AGI compliance verification purposes and I will take all necessary actions required by the terms and conditions of the IRS disclosure laws so that CCC can obtain such data.” Applicable participants who choose to not complete and submit the required consent form will be determined noncompliant with AGI limitations and subject to cost recovery for improper payments. These forms are not applicable to any CPC, agreement, or easement obligated prior to the enactment of the 2008 Farm Bill. Attached are links to National bulletin 440-10-11 and needed forms. Also attached are a fact sheet and FSA PL-202 for your reference. If you have any questions, please contact Jeff Harlow, ASTC(P), Acting.

Attachments: http://directives.sc.egov.usda.gov/OpenNonWebContent.aspx?content=26196.wba http://forms.sc.egov.usda.gov/efcommon/eFileServices/eForms/CCC927.PDF http://forms.sc.egov.usda.gov/efcommon/eFileServices/eForms/CCC928.PDF http://directives.sc.egov.usda.gov/26197.wba

ROYLENE RIDES AT THE DOOR State Conservationist

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