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SECTION 3. DEFINITIONS
Internal Revenue Bulletin 1998-17 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 The definitions provided in this section will be used for the Batch Filer and Bulk Filer programs.
.02 Administrative FRB Head Office Local Zone Time. “Administrative FRB Head Office Local Zone Time” is the local zone time of the Administrative Federal Reserve Bank head office through which a financial institution, or its authorized correspondent bank, sends a SameDay Payment.
.03 Authorization. An “Authorization” is an instrument used by a taxpayer to designate a Filer as the taxpayer’s agent for submitting enrollments and for making FTDs or FTPs.
.04 Automated Clearing House (ACH). “Automated Clearing House” is a funds
April 27, 1998 12 1998–17 I.R.B.
.16 Prenotification ACH debit. “Prenotification ACH debit” is a process whereby the appropriate Financial Agent verifies the RTN of the financial institution, the account number, and the account type.
.17 Social security number (SSN). An “SSN” is a taxpayer identifying number assigned to an individual or estate by the Social Security Administration.
.18 Taxpayer identification number (TIN). A “TIN” is a taxpayer identifying number assigned to a taxpayer for the purpose of reporting tax related information. A TIN includes an EIN, ITIN, or SSN.
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