SECTION 7. ADDING AND

DELETING TAXPAYERS ON THE REPORTING AGENT’S LIST

.01 After an Agent is notified that the Application for the magnetic tape filing of Forms 941, 940, or 945 has been approved, the Agent may want to add and delete taxpayers from the Mag Tape Program.

.02 To add taxpayers, the Agent must submit the added names and EINs (Add List) and an Authorization for each taxpayer added to a particular Mag Tape Program. The Service must validate the Add List and return it to the Agent before the Agent can file returns for these taxpayers on magnetic tape. The Service will generally validate and mail the Add List to the Agent within 10 business days of receiving the Add List.

.03 To delete taxpayers, the Agent must submit a list of those taxpayers to be deleted (Delete List) and, if known, a short statement indicating which taxpayers will not remain in business.