SECTION 5. SCOPE OF REPORTING

AGENT AUTHORIZATION

.01 The scope of an Authorization for the filing of forms listed on Form 8655 is as follows:

(1) A taxpayer may authorize an Agent to sign and file on the taxpayer’s behalf all or any of the forms listed on Form 8655.

forms, instructions, and regulations. Section 31.6011(a)–7 provides that the return may be made by an agent authorized by the person required to make the return.

.02 Section 31.6061–1 of the Employment Tax Regulations provides that a return may be signed for the taxpayer by an agent who is duly authorized in accordance with section 31.6011(a)–7 to make the return. Section 1.6061–1 provides that a return may be signed by an agent who is duly authorized under section 1.6012–1(a)(5) or (b) to make the return.

.03 Section 31.6302–1 of the Employment Tax Regulations provides the rules for depositing employment taxes. Section 31.6302–1(h) implements section 6302(h) of the Internal Revenue Code, which requires the use of an electronic fund transfer system for the collection of federal depository taxes. The Electronic Federal Tax Payment System (“EFTPS”) is the electronic fund transfer system developed to collect these taxes. Rev. Proc. 97–33, 1997–2 C.B. 371, provides general information about EFTPS, and Rev. Proc. 98–32, 1998–1 C.B. 935, provides information about EFTPS programs for Agents making FTDs and FTPs on behalf of multiple taxpayers.

.04 The Service has prescribed Form 8655 as the appropriate authorization form for a taxpayer to use to designate an Agent to perform the following acts on behalf of the taxpayer:

(1) Sign and file Form 940 and Form 941 on magnetic tape or electronically. (2) Sign and file certain tax returns on paper.

(3) Make FTDs and FTPs and submit FTD information and FTP information electronically for certain tax returns.

(4) Receive duplicate copies of official notices, correspondence, deposit requirements, tax rates, transcripts, or other information with respect to the returns filed by the Agent.

(5) Receive duplicate copies of official notices, correspondence, deposit requirements, tax rates, transcripts, or other information with respect to FTDs and FTPs submitted or to be submitted by the Agent.