SECTION 4. OVERVIEW

Filers must follow the following procedures to participate in the Batch Filer or Bulk Filer programs:

(1) register as a Filer with the appropriate Financial Agent (see sections 5 and 6 of this revenue procedure);

(2) obtain an Authorization from each taxpayer for which the Filer will be submitting enrollments and making FTDs or FTPs, and submit these Authorizations to the Service (see section 7 of this revenue procedure); and

(3) enroll each of those taxpayers with the appropriate Financial Agent (see section 8 of this revenue procedure).