SECTION 4. DEFINITIONS

.01 Error Rate . The ‘‘Error Rate’’ is the percentage of the total volume of tax data records that are identified by the Service’s computer program as containing errors (as defined in the applicable Publications).

.02 Magnetic Tape Coordinator for Business Tax Returns (‘‘Coordinator’’) . A Magnetic Tape Coordinator for Business Tax Returns (‘‘Coordinator’’) is responsible for the administration of the Mag Tape Programs at a particular Service Center. See section 22 of this revenue procedure for the addresses of the Coordinators.

.03 Processing Interruption . A ‘‘Processing Interruption’’ is an abnor

mal termination of a program run caused by the magnetic tape data submitted by an Agent.

.04 Reporting Agent . A Reporting Agent (‘‘Agent’’) is an accounting service, franchiser, bank, or other entity that complies with Rev. Proc. 96–17, and is authorized to prepare and file Forms 941, 940, and 945 on magnetic tape for a taxpayer.

.05 Reporting Agent Authorization . A Reporting Agent Authorization (‘‘Authorization’’) allows a taxpayer to designate an Agent. The Authorization may be submitted on Form 8655, or any other instrument that complies with Rev. Proc. 96–17. An Authorization must be submitted for each taxpayer on the Reporting Agent’s List.

.06 Reporting Agent’s List . For purposes of the Mag Tape Programs, a Reporting Agent’s List (‘‘Agent’s List’’) identifies all taxpayers for whom an Agent will file returns on magnetic tape. A separate Form 8655 must be submitted for each taxpayer on the Agent’s List. The Agent’s List must contain each taxpayer’s employer identification number (‘‘EIN’’).

.07 Validated Reporting Agent’s List . A Validated Reporting Agent’s List (‘‘Validated Agent’s List’’) is the source of the EIN and name control to be used as an identification of each taxpayer on magnetic tape by an Agent. A Validated Agent’s List is a list of taxpayers and their EINs prepared by an Agent that is confirmed and assigned name controls by the Service. Once the Service returns a Validated Agent’s List, the Agent must use it to fill in certain required fields ( e.g., the name control field) on the magnetic tape. See the applicable Publications.