SECTION 1. PURPOSE

.01 This revenue procedure provides the requirements for completing and submitting Form 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers (‘‘Authorization’’). An Authorization allows a taxpayer to designate a Reporting Agent (‘‘Agent’’) to do the following things on behalf of the taxpayer: (1) sign and file Forms 940, 941, and 945, on magnetic tape or electronically; (2) make federal tax deposit (‘‘FTD’’) payments and submit FTD information on magnetic tape or electronically for the taxes deposited and reported on the Forms 940, 941, and 945, and certain other returns; and (3) receive duplicate copies of official notices, correspondence, transcripts, or other information with respect to such tax returns and FTDs.

.02 The technical specifications for filing Authorization information are published separately in Publication 1474, Technical Specification Guide for Reporting Agent Authorization for Magnetic Tape/Electronic Filers.