SECTION 13. ADVERTISING

STANDARDS FOR A REPORTING AGENT

.01 In the case of an Electronic Filer that is an Agent, the following advertising standards apply. An Electronic Filer must:

(1) comply with the advertising and solicitation provisions of 31 C.F.R.

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Part 10 (Treasury Department Circular No. 230). This circular prohibits the use or participation in the use of any form of public communication containing a false, fraudulent, misleading, deceptive, unduly influencing, coercive, or unfair statement or claim. In addition, advertising must not imply a special relationship with the Service, Financial Management Service (FMS), or the Treasury Department;

(2) adhere to all the relevant federal, state, and local consumer protection laws;

(3) not use the Service’s name, ‘‘Internal Revenue Service’’ or ‘‘IRS’’, within a firm’s name;

(4) not use improper or misleading advertising in relation to the Form 941 ELF Program; (5) not carry the FMS, IRS, or other Treasury Seals on its advertising material;

(6) clearly state the names of all cooperating parties if advertising for a cooperative electronic return project (public/private sector);

(7) pre-record radio or television advertisement and keep a copy of such advertisement for a period of at least 36 months from the date of the last transmission or use; and

(8) retain a copy of any actual direct mailing or fax communications, along with a list or other description of persons to whom the communication was mailed, faxed, or otherwise distributed for a period of at least 36 months from the date of the last mailing, fax, or distribution.

.02 Acceptance to participate in the Form 941 ELF Program does not imply endorsement by the Service or FMS of the software or quality of services provided.