SECTION 7. SUBMITTING A

REPORTING AGENT AUTHORIZATION

.01 An Agent that desires to use an Authorization to file taxpayer tax returns on magnetic tape or electronically, or to make FTD payments, and submit FTD information on magnetic tape or electronically, must formally apply to the Service for these privileges. Currently, the required information for these applications is contained in the documents listed in section 9 of this revenue procedure. The applications governed by the these documents must be accompanied by the individual Authorizations, signed by the taxpayer or the authorized representative, and an Agent’s List (if required by the applicable revenue procedure).

.02 For specific information concerning the requirements for submitting and updating Agent’s Lists, please refer to Publication 1474, the Service contacts listed in section 8 of this revenue procedure, and the documents listed in section 9 of this revenue procedure.