SECTION 4. DEFINITIONS

.01 Authorized Signatory. The “Authorized Signatory” is the person who is authorized to use the PIN for returns filed by an Electronic Filer under the Form 941 ELF Program or during software development testing.

.02 Electronic Filer. After acceptance

in the Form 941 ELF Program, as described in section 6 of this revenue procedure, a participant is referred to as an “Electronic Filer.” An Electronic Filer may be:

(1) an Agent that files Forms 941 electronically; or

(2) a “Software Developer” that develops software for the purposes of (a) formatting returns according to the Serv i c e ’s electronic return specifications in Publication 1855; and/or (b) transmitting electronic returns directly to the Service. A Software Developer may also sell its software.

.03 Electronic Filing Help Desk. The Electronic Filing Help Desk (“ELF Help Desk”) is responsible for the administration of the Form 941 ELF Program. See section 21 of this revenue procedure for the address and telephone number of the ELF Help Desk.

.04 Error Rate. The “Error Rate” is the percentage of the total volume of tax data records that are identified by the Service’s computer program as containing errors (as defined in Publication 1855).

.05 Personal Identification Number. A Personal Identification Number (“PIN”) is a number assigned by the Service to the Authorized Signatory of an Electronic Filer for purposes of signing an electronically filed Form 941.

.06 P rocessing Interru p t i o n . A “ P r ocessing Interruption” is an abnormal termination of a program run caused by the electronic data submitted by an Electronic Filer.

.07 R e p o rting Agent. A R e p o r t i n g Agent (“Agent”) is an accounting service, f r a n c h i s e r, bank, or other person that complies with Rev. Proc. 96–17, as modified by section 22.02 of this revenue procedure, and is authorized to prepare and electronically file a Form 941 for a taxpayer.

.08 Reporting Agent Authorization. A Reporting Agent Authorization (“Authorization”) allows a taxpayer to designate an Agent. The Authorization may be submitted on Form 8655, or any other instrument that complies with Rev. Proc. 96– 17, as modified by section 22.02 of this revenue procedure. An A u t h o r i z a t i o n must be submitted for each taxpayer on the Reporting Agent’s List.

.09 R e p o rting A g e n t ’s List. For purposes of the Form 941 ELF Program, a

October 20 1997 20 1997–42 I R B

Reporting A g e n t ’s List (“Agent’s List”) identifies all taxpayers for whom an A g e n t will file Forms 941 electronically. As e p arate Authorization must be submitted for each taxpayer on the A g e n t ’s List. T h e A g e n t ’s List must contain each taxpayer’s employer identification number (“EIN”).

.10 User identification/password. The user identification/password (“userid/ password”) consists of an identification number (userid) issued by the Service and a confidential set of characters (password) that, when used in conjunction with each other, permit an Electronic Filer access to the Form 941 ELF Program.

. 11 Validated Reporting A g e n t ’s List. A Validated Reporting A g e n t ’s List (“Va l idated A g e n t ’s List”) is the source of the EIN and name control to be used as an identification of each taxpayer by an Electronic Filer that is an Agent. A Va l i d a t e d A g e n t ’s List is a list of taxpayers and their EINs prepared by an Agent that is confirmed and assigned name controls by the Service. Once the Service returns a Va l idated A g e n t ’s List, the Agent must use it to fill in certain required fields (for example, the name control field) of the electronic transmission. See Publication 1855.