SECTION 17. INTERNAL REVENUE

SERVICE CONTACT

.01 The responsibility for the Form 940 e-file Program is divided between the Electronic Filing Help Desk of the Austin Service Center and the Memphis Electronic Filing Desk. Questions should be directed to the appropriate Electronic Filing Help Desk as follows:

(1) All questions regarding application to the Form 940 e-file Program, acceptance into the Form 940 e-file Program, userid/passwords, and PINs should be directed to the Austin Service Center e-file Help Desk at the following address or telephone number:

Address Internal Revenue Service Austin Service Center Electronic Filing Help Desk P.O. Box 1231 Stop 6380 AUSC Austin, TX 78767 Attention: Electronic Filing

Telephone Number: (512) 460-8900 (not a toll-free number)

(2) All questions regarding the 940 On-Line Option (that allows taxpayers to use the World Wide Web, via a Transmitter, to file Form 940 electronically) should be directed to the Austin Service Center e-file Help Desk at the address or telephone number identified in section 17.01(1) of this revenue procedure.

(3) All questions concerning the 940 e-file Option (that allows taxpayers to use a Reporting Agent to prepare, sign and electronically file Form 940 for the taxpayer), except those matters identified in section 17.01(1) of this revenue procedure, should be directed to the Memphis Electronic Help Desk at the following address or telephone number:

Address Memphis Electronic Filing Desk P.O. Box 30309 AMF Memphis, TN 38130 ATTN: ELF Unit Stop 26

Telephone Number (901) 546-2690 Ext. 7519

.02 General information about electronic filing of tax forms can be found at the following web site:

Web site for electronic services:

www.irs.gov/prod/elec_svs

January 16, 2001 334 2001–3 I.R.B.

.03 All questions regarding publications may be directed to the following web site:

Web site for publications:

www.irs.gov/forms_pubs

SECTION 18 EFFECT ON OTHER DOCUMENTS

Section 6.05 of Rev. Proc. 96–17, 1996–1 C.B. 633, is modified to provide the same relief as set forth in section 5.04 of this revenue procedure (regarding an Agent not having to replace a previously submitted Authorization under certain circumstances).