SECTION 3. DEFINITIONS

.01The definitions provided in this section will be used for EFTPS.

.02 A U TO M ATED CLEARING HOUSE (ACH). “Automated Clearing House” is a funds transfer system, governed by the ACH Rules (the Operating Rules and the Operating Guidelines published by National Automated Clearing House Association (NACHA)), that provides for the interbank clearing of electronic entries for participating financial institutions.

.03 ACH CREDIT ENTRY. An “ACH credit entry” is a transaction in which a financial institution, upon instructions from a taxpayer, originates an FTD or FTP t o the appropriate Department of the Tr e a

For Further Information on Electro n i c Funds Transfer

For information on the Treasury’s electronic funds transfer system — the Electronic Federal Tax Payment System (EFTPS) — or to get a form to enroll in EFTPS, call either of the two Treasury Financial Agents for EFTPS at (800) 9458400 or (800) 555-4477. Taxpayers may also request enrollment forms by calling the Service Distribution Center at (800) 829-3676.

Drafting Information

The principal author of this notice is Robert J. Basso of the Office of A s s i s t a n t Chief Counsel (Income Tax and A c c o u n ting). For further information regarding the penalty waiver, contact Mr. Basso. For further information regarding the comments on future guidance, contact Vi n c e n t G. Surabian. Both can be contacted at (202) 622-4940 (not a toll-free call).

26 CFR 601.602: Tax Forms and Instructions. (Also Part I, § 6302; 31.6302–1.)

Rev. Proc. 97–33

CONTENTS

SECTION 1 PURPOSE

SECTION 2 BACKGROUND

SECTION 3 DEFINITIONS

SECTION 4 ENROLLMENT

SECTION 5 ASSIGNMENTTO A

FINANCIALAGENT

SECTION 6 TIMELYINITIATION

OF FTD OR FTP

SECTION 7 ACH DEBIT ENTRY

SECTION 8 ACH CREDIT ENTRY

SECTION 9 ELECTRONIC TAX

APPLICATION (ETA)

SECTION 10 PROOF OF PAYMENT

SECTION 11 REFUNDS

SECTION 12 EN R O L L M E N TF O R M S

AND ADDITIONAL INFORMATION ABOUT EFTPS

SECTION 13 EF F E C T ON OTHER

DOCUMENTS

SECTION 14 EFFECTIVE DATE

SECTION 15 IN T E R N A LREVENUE

S E RVICE OFFICE C O N TA C T

SECTION 16 PAPERWORK

REDUCTION ACT