SECTION 2. BACKGROUND

.01 Section 301.6109–1(d)(3) of the Procedure and Administration Regulations provides general procedures for an alien individual to obtain an ITIN that require the submission of an application form (Form W–7), together with documentation considered as evidence of the alien individual’s identity and alien status. Section 301.6109–1(d)(2) of the regulations provides general procedures for

2006–2 I.R.B. 293 January 9, 2006

burdens associated with the role of an acceptance agent. Requests for pre-application conferences should be directed to the Commissioner of the Wage and Investment Division at (404) 338–8963 (not a toll-free number).

(3) Written application . (a) Where to apply . A person may apply to become an acceptance agent by submitting a written request to:

Internal Revenue Service Mail Stop 983 Andover, MA 05501

(b) Content of application . The application shall indicate that the person is requesting permission to execute an agreement with the IRS pursuant to §301.6109–1(d)(3)(iv) of the regulations, and in accordance with this revenue procedure. The application shall include the following information:

(i) The applicant’s complete legal name, street address, city, state, country, zip code, EIN, and SSN or ITIN if an individual, and Electronic Filing Identification Number (EFIN), if available. All acceptance agents must have EINs. Therefore, if the applicant does not have an EIN, the applicant must obtain an EIN by following one of the procedures described in the Form SS–4 instructions;

(ii) A description of the type of person(s) the applicant expects to help obtain a TIN ( e.g., visiting professors, nonresident gaming winners, etc.) and the approximate number of persons the applicant expects to help during each calendar year;

(iii) A description of the applicant, including the professional status of the applicant ( e.g., financial institution, educational organization, federal agency, tax preparer, attorney, certified public accountant (CPA), etc.), the organizational status of the applicant ( e.g., corporation, partnership, sole proprietorship, etc.) and if the applicant is an entity, the state, including the District of Columbia (or if outside the United States, the country) under whose laws the entity is created or organized;

(iv) A list of the offices or branches, if any, intended to be covered by the agreement and their locations, including mailing addresses;

(v) A description of the business relationship the applicant has with the per

are adequately qualified to serve ITIN and EIN applicants. Acceptance agent applicants now may be required to undergo a suitability check, which includes a review of their tax filing histories to ensure compliance with their tax obligations and, in some cases, a credit history and FBI background check. The new procedures also call for the acceptance agent agreement to expire at the end of the fourth full calendar year. These new requirements are intended to ensure that ITIN and EIN applicants continue to receive assistance from credible and responsible acceptance agents.