SECTION 14. ADVERTISING

STANDARDS FOR A REPORTING AGENT

.01 An Agent must comply with the advertising and solicitation provisions of 31 C.F.R. 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.

.02 An Agent must adhere to all the relevant federal, state, and local consumer protection laws.

.03 An Agent must not use the Service’s name, ‘‘Internal Revenue Service’’ or ‘‘IRS’’, within a firm’s name.

.04 An Agent must not use improper or misleading advertising in relation to the Mag Tape Programs.

.05 Advertising materials shall not carry the FMS, IRS, or other Treasury Seals.

.06 Advertising for a cooperative magnetic tape return project (public/ private sector) must clearly state the names of all cooperating parties.

.07 If an Agent uses radio or television broadcasting to advertise, the broadcast must be pre-recorded. The Agent must keep a copy of the prerecorded advertisement for a period of

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at least 36 months from the date of the last transmission or use.

.08 If an Agent uses any direct mailing or fax communications to advertise, the Agent must retain a copy of the actual mailing or fax, 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.

.09 Acceptance to participate in any of the Mag Tape Programs does not imply endorsement by the Service or FMS of the software or quality of services provided.