SECTION 15. RESPONSIBILITIES OF

A FILER

.01 Each Filer must:

(1) comply with this revenue procedure and the applicable implementation guide (Implementation Guide for EFTPS Batch Filers or Implementation Guide for EFTPS Bulk Filers);

(2) maintain a high degree of integrity, compliance, and accuracy;

(3) ensure that FTDs and FTPs are accurately and timely made;

(4) ensure the security of all transmitted information; and

(5) ensure that after a disabling event the Filer is able to operate its Batch Filer or Bulk Filer programs with minimal interruption (generally, less than 24 hours).

April 27, 1998 16 1998–17 I.R.B.

the Filer is otherwise notified by the Service;

(2) retain any payment information (including acknowledgement numbers) at its principal place of business for 4 years after the prescribed due date of the return to which the FTD or FTP relates, unless the Filer is otherwise notified by the Service. A shorter retention period for payment information may be substituted for this “4-year” retention period, provided the Filer notifies the taxpayer in writing that the Filer will not be retaining the payment information after the shorter retention period and the Filer gives such information to the taxpayer. The shorter retention period must be at least 90 days; and

(3) advise the taxpayer to enroll itself separately in EFTPS. If the Filer is not authorized to make all the taxpayer’s required FTDs and FTPs, the taxpayer’s separate enrollment will allow the taxpayer to make its own FTDs and FTPs through EFTPS. To enroll separately, a taxpayer must submit a completed Form 9779, EFTPS Business Enrollment Form, or Form 9783, EFTPS Individual Enrollment Form, to the EFTPS Enrollment Processing Center at the address provided in the applicable form’s instructions. See Rev. Proc. 97-33 for more information.

(4) failing to abide by the advertising standards in section 16 of this revenue procedure;

(5) failing to cooperate with the Service’s efforts to monitor Filers and investigate abuse in the Batch Filer or Bulk Filer programs; or

(6) generating significant complaints about the Filer’s performance in the Batch Filer or Bulk Filer programs.

.02 If the Service informs a Filer that a certain action is a reason for suspension and the action continues, the Service may send the Filer a notice proposing suspension of the Filer from the Batch Filer or Bulk Filer program. However, a notice proposing suspension may be sent without a warning if the Filer’s action indicates an intentional disregard of rules. A notice proposing suspension will describe the reason(s) for the proposed suspension, and indicate the length of the suspension and the conditions that need to be met before the suspension will terminate.