SECTION 6. ASSIGNMENT TO A

FINANCIAL AGENT

.01 A Filer’s assignment to a Financial Agent is based on the location of the Filer’s principal place of business. Each Financial Agent has responsibility for certain geographic locations as listed below:

NationsBank (800) 555-4477 Alabama American Samoa Arizona Arkansas California (Los Angeles,

Orange, San Bernardino, Riverside, San Diego, and Imperial counties only) Commonwealth of the Northern Mariana Islands Commonwealth of Puerto Rico Delaware District of Columbia Florida Georgia Guam Kentucky Louisiana Maryland Mississippi Nevada New Mexico

First Chicago (800) 945-0966 Alaska California (except Los Angeles, Orange, San Bernardino,

Riverside, San Diego, and Imperial counties) Colorado Connecticut Hawaii Idaho Illinois Indiana Iowa Kansas Maine Massachusetts Michigan Minnesota Missouri Montana Nebraska New Hampshire New Jersey

1998–17 I.R.B. 13 April 27, 1998

NationsBank (800) 555-4477 North Carolina Ohio Oklahoma Pennsylvania South Carolina Tennessee Texas U.S. Virgin Islands Virginia West Virginia

.02 If a Filer wants to use the other Financial Agent, the Filer must submit a written request detailing the reasons for the request and providing the name and telephone number of a contact person. This request may be submitted to:

FTD & Electronic Payments Section, T:S:C:F Internal Revenue Service 5000 Ellin Rd Lanham, MD 20706 or faxed to FTD & Electronic Payments Section at (202) 283-7434 (not a toll-free number).

.03 A Filer, registered with a Financial Agent on April 27, 1998, may continue using the services of that Financial Agent, regardless of the geographic assignments in section 6.01 of this revenue procedure.