SECTION 6. COMPLETING A

REPORTING AGENT AUTHORIZATION

.01 An Authorization may be submitted on Form 8655, or any other instrument which clearly contains the same information required to be provided on Form 8655. The taxpayer may strike out the nonapplicable portions of the Form 8655. An Agent may fax the Authorization to the Service.

.02 An Authorization must be signed by:

(1) the taxpayer, or the taxpayer’s authorized representative. If, however, the authorized representative is the holder of a power of attorney, the person executing the Authorization must be specifically authorized to sign tax returns on behalf of the taxpayer. If the taxpayer’s authorized representative wishes to authorize an Agent to receive tax return notices, correspondence, and transcripts from the Service, or discuss taxpayer account information with Service representatives, the authorized representative must be someone with authority both to receive, and to designate others to receive, tax return information (as defined by § 6103(b)(2)) of the taxpayer; or

(2) a person who is duly authorized in accordance with § 31.6011(a)–7 of the regulations, provided that the authorizing language explicitly states that the person may both receive and

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designate recipients of the taxpayer’s tax return information, if the form is used to designate the person as a recipient of tax return information.

.03 An Authorization executed after January 31, 1996, must be made on Form 8655 (with a revision date of October 1995 or later) or its equivalent.

.04 Except to the extent provided in section 6.05 of this revenue procedure, an Authorization will remain in effect until a new Authorization is received by the Service.

.05 The Service will not accept tax returns filed electronically by an Agent after December 31, 1996, unless the Service has received an Authorization on Form 8655 (with a revision date of October 1995 or later) or its equivalent that expressly permits the Agent to file tax returns electronically on behalf of the taxpayer. The Service will accept tax returns filed electronically by an Agent prior to January 1, 1997, unless the Service has received an Authorization that expressly precludes the Agent from filing tax returns electronically on behalf of the taxpayer.