SECTION 3. DEFINITIONS

For purposes of this revenue procedure, the terms listed below are defined as follows.

.01 An acceptance agent is a person (i.e., an individual or an entity) who, pursuant to a written agreement with the IRS, is authorized to assist alien individuals and other foreign persons in obtaining ITINs or EINs from the IRS. An acceptance agent acting in its capacity as an acceptance agent does not act as an agent of the IRS, nor is it authorized to hold itself out as an agent of the IRS.

.02 An alien individual is an individual who is not a citizen or a national of the United States.

.03 A foreign person is a nonresident alien individual, a foreign corporation, a

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foreign partnership, a foreign trust, a foreign estate, or any other person that is not a U.S. person, the U.S. government, or a U.S. state or the District of Columbia.

.04 Alien status refers to an individual’s status as a non- U.S. citizen or non-U.S. national.

.05 Identity refers to the fact of being the same individual as is represented, claimed, or described.

.06 TIN (taxpayer identifying number) refers to both ITINs and EINs.