SECTION 16. ADVERTISING

STANDARDS

.01 A Filer must comply with the advertising and solicitation provisions of 31 C.F.R. Part 10 (Treasury Department Circular No. 230). This circular prohibits the use or participation in the use of any form of public communication containing a false, fraudulent, misleading, deceptive, unduly influencing, coercive, or unfair statement or claim.

.02 A Filer must adhere to all relevant federal, state, and local consumer protection laws that relate to advertising and soliciting.

.03 A Filer must not use the Service’s name, “Internal Revenue Service” or “IRS”, within a firm’s name.

.04 A Filer must not use improper or misleading advertising in relation to EFTPS.

.05 Advertising materials must not carry the Service, FMS, or other Treasury Seals.

.06 If a Filer uses radio or television broadcasting to advertise, the broadcast must be pre-recorded. The Filer must keep a copy of the pre-recorded advertisement for a period of at least 36 months from the date of the last transmission or use.

.07 If a Filer uses direct mail or fax communications to advertise, the Filer must retain a copy of the actual mailing or fax, along with a list or other description of the firms, organizations, or individuals to whom the communication was mailed, faxed, or otherwise distributed for a period of at least 36 months from the date of the last mailing, fax, or distribution.

.08 If a Filer uses a Web site or print media (including newspapers, magazines, or yellow pages) to advertise, the Filer must retain a copy of the advertising for a period of at least 36 months from the date of the last posting or publication.

.09 Acceptance in the Batch Filer or Bulk Filer programs is not an endorsement by the Service, FMS, or the Treasury Department of the quality of the services provided by the Filer.