SECTION 4. ACCEPTANCE AGENT

.01 Role of acceptance agent. (1) In general. The role of an acceptance agent is to facilitate the application process and the issuance of TINs to alien individuals and foreign persons. An acceptance agent performs this duty by forwarding the completed Form W–7 (together with the required documentary evidence) to the IRS, Philadelphia Service Center to obtain ITINs, or by forwarding the completed Form SS–4 (together with any supplementary statement if required) to the IRS, Philadelphia Service Center to obtain EINs, or by calling Tele–TIN: (215) 574– 2400 to obtain EINs.

(2) Certifying acceptance agent. In the case of obtaining an ITIN, if permitted under the agreement with the IRS, a person may assume greater responsibility as a certifying acceptance agent. In that case, the acceptance agent may review the documentation required to accompany Form W–7 and certify to the IRS that it has reviewed the required documentation and to the best of its knowledge and belief, the documentation is authentic, complete, and accurate. See section 6 of this revenue procedure for further information.

.02 Application process for accep- tance agent. (1) Eligible persons. Persons eligible to become acceptance agents include, but are not limited to, a financial institution defined in section 265(b)(5) of the Internal Revenue Code (Code) or § 1.165–12(c)(1)(v) of the Regulations, a college or university that is an educational organization defined in § 1.501(c)(3)– 1(d)(3)(i) of the Regulations, a federal agency defined in section 6402(f) of the Code, and persons that provide professional assistance to taxpayers in the preparation of their tax returns. An eligible person may be a U.S. or a foreign person.

(2) Pre-application conference. Prior to submitting a formal application, a person interested in becoming an acceptance agent may request a conference with the IRS, which may be held in person or by telephone, to explore informally the benefits and burdens associated with the role of an acceptance agent. Requests for pre-application conferences should be directed to the Assistant Commissioner (International), Foreign Payments Division (telephone: (202) 874–1800, not a toll-free number).

(3) Written application . (a) Where to apply. A person may apply to become an acceptance agent by submitting a written request to:

Assistant Commissioner

(International) Foreign Payments Division CP:IN:

(iv) A list of the applicant’s employees who will be responsible parties for performance under the acceptance agent agreement, including their title and position description.

(v) A list of the offices or branches, if any, intended to be covered by the agreement and their location, including mailing address.

(vi) The business relationship the applicant has with the persons whom it expects to assist in obtaining TINs.

(vii) An estimate of the number of Forms W–7 and/or Forms SS–4 it expects to submit to the IRS per year.

(viii) The name and telephone number of a person the IRS can contact regarding the application.

(4) IRS review of application . (a) Request for additional information. Upon review of the application, the IRS may request additional information.

(b) Determination and notification of status. Upon completion of review of the application, including any additional information submitted, the IRS will determine whether the applicant qualifies to become an acceptance agent and will notify the applicant of this determination. If the applicant is approved as an acceptance agent, the IRS will provide instructions to the applicant regarding the procedures for entering into the acceptance agent agreement with the IRS.