SECTION 5. APPLICATION AND

ACCEPTANCE

.01 Memorandum of Understanding. To apply to participate in the Program, an agency must submit two completed copies of the form Memorandum of Understanding (MOU), as provided in Publication 2108, setting forth its understanding of, and agreement to comply with, the requirements of section 6 of

this revenue procedure. The completed MOU must include the name of the agency and the name, address, and telephone number of a contact person. The MOU must be signed by a duly authorized representative of the agency.

.02 Address for submitting MOU. The completed copies of the MOU must be submitted by the agency to:

Internal Revenue Service Office of Payer Compliance CP:EX:ST:PC 1111 Constitution Ave., NW Washington, DC 20224 .03 Acceptance. If an agency is accepted to participate in the Program, the Service will return one signed copy of the MOU to the agency and assign the agency a Transmitter Control Code (TCC). Upon receipt of the accepted MOU, the agency may begin submitting name/TIN data in accordance with the instructions in Publication 2108 and the MOU.