SECTION 4. SCOPE

This revenue procedure applies to participants accepted in the Program under section 5 of this procedure. Publication 2108, Specifications for TIN Matching Program, contains the format and processing speci

fications for transmitting the name/TIN data and procedures for operation of the Program.

Participating payors may cite a name and TIN match as reasonable cause under § 6724(a), if the Service asserts a penalty under § 6721 or § 6722. The Service will waive the penalty if the participating payor presents documentation of the match in a manner set forth in Publication 2108.

SECTION 5. APPLICATION, REGISTRATION, ACCEPTANCE

.01 Application to Participate. A payor or authorized agent may apply to participate in the Program by submitting an application in the form and the manner specified in Publication 2108, Specifica- tions for TIN Matching Program. The application must be signed by an individual who can legally bind the applicant.

.02 Registration. A participant in the Program may designate one or more individuals who are authorized to access the name/ TIN data base on behalf of the participant. A designated individual may access the data base only through an Internal Revenue Service user account and must register with the Internal Revenue Service to obtain a user account and become a user. Registration is accomplished online in the manner specified in Publication 2108. The registrant must provide name, social security number, adjusted gross income from the current or prior year’s tax return, and date of birth. The registrant must self-select a user name, password, and PIN. After verifying the information provided by the registrant, the Service will mail a registration notice containing a confirmation number to the registrant’s postal address of record.

.03 Access to System. A newly registered individual will have limited system access ( e.g., to apply for e-file and maintain his or her registration data) until the registrant receives and enters the confirmation number. Upon entering the confirmation number, the registrant may access the system on behalf of a Program participant that has authorized such access by a designation of the registrant under section 5.02.