SECTION 7. AUTHORIZATIONS

.01 If a Filer is not the taxpayer, the Filer must submit a taxpayer’s Authorization to the Service before submitting the taxpayer’s enrollment to the Financial Agent.

.02 Except as provided under the grandfather rule in section 24.02 of this revenue procedure, an Authorization must be submitted on Form 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers, or any other instrument that complies with Rev. Proc. 96–17, 1996–1 C.B. 633, as modified by Rev. Proc. 97–47, 1997–42 I.R.B. 19.

.03 A Filer that acquires all or some of the clients of another Filer must obtain new Authorizations from those clients and submit the new Authorizations to the Service before making FTDs and FTPs on behalf of those clients.

.04 An Authorization permits a Filer to submit enrollments and to make FTDs or FTPs on behalf of a taxpayer. An Authorization may also permit the Filer to re

First Chicago (800) 945-0966 New York North Dakota Oregon Rhode Island South Dakota Utah Vermont Washington Wisconsin Wyoming Foreign countries

ceive certain tax information on behalf of the taxpayer. Although EFTPS is designed for the payment of various types of tax, the Authorization may limit the types of tax information the Filer is permitted to receive. For example, a Filer may make FTDs and FTPs on behalf of the taxpayer, but may be authorized to receive only notices regarding FTDs for Form 941, Employer’s Quarterly Federal Tax Return, and Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return.

.05 Except as provided in section 7.07 of this revenue procedure, a Filer submitting Authorizations to the Service for the Batch Filer and Bulk Filer programs on or after April 27, 1998, must include a list of all taxpayers for whom the Filer is submitting Authorizations. The list must include each taxpayer’s complete name (for example, business name on file with Service), address (including zip code), and TIN. EINs, SSNs, and ITINs should each be grouped separately. Within each group, the taxpayers must be listed in TIN number sequence.

.06 Except as provided in section 7.07 of this revenue procedure, the Authorizations and the accompanying list must be submitted to:

EFTPS Coordinator—Authorizations 5333 Getwell Road Stop 532 Memphis, TN 38118 or faxed to the EFTPS Coordinator at (901) 546-4112 (not a toll-free number).

.07 If a Filer has submitted Authorizations to the Service for the Form 941 ELF program, as described in Rev. Proc. 97– 47, or the Form 941 or Form 940 Mag Tape Programs, as described in Rev. Proc. 96–18, 1996–1 C.B. 637, and these Authorizations allow the Filer to make payments on behalf of the taxpayer, the Filer is not required to resubmit the Authoriza

tions or to submit a list containing those Authorizations to the Service. Similarly, if a Filer has submitted Authorizations to the Service for the magnetic tape FTD program, as described in Rev. Proc. 89– 48, the Filer is not required to resubmit the Authorizations or to submit a list containing those Authorizations to the Service.

.08 To delete Authorizations that a Filer previously submitted to the Service, the Filer must submit a list of the taxpayers to be deleted to the EFTPS Coordinator. The list must be submitted in the format prescribed in section 7.05 of this revenue procedure and to the address (or fax number) provided in section 7.06 of this revenue procedure.