SECTION 5. CERTIFYING

ACCEPTANCE AGENT

.01 Role of a certifying acceptance agent . A certifying acceptance agent is a person that is authorized under an agreement with the IRS to submit a Form W–7 to the IRS on behalf of an ITIN applicant without furnishing supporting documentary evidence. Instead, when a certifying acceptance agent submits a Form W–7 to the IRS, it certifies to the IRS that it has reviewed the appropriate documentation evidencing the ITIN applicant’s identity and alien status, and that it is maintaining a record of such documentation. In addition, the certifying acceptance agent must certify that, to the best of its knowledge and belief, the documentation is authentic, complete, and accurate. As part of the certification, the certifying acceptance agent must describe the documentation upon which it is relying. The certification is not binding on the IRS, and, in appropriate cases, the IRS may request to see

appropriate documentation before issuing an ITIN.

.02 Application process for certifying acceptance agent .

(1) Written application . IRS permission to act as a certifying acceptance agent is conditioned upon the acceptance agent’s agreeing to verify documentation supporting the identity and alien status of an ITIN applicant, maintain certain records, and submit certain information to the IRS upon request. As a result, in addition to the information required to be submitted with an application to become an acceptance agent as outlined in section 4.02(3) of this revenue procedure, an applicant also must state that it is applying for certifying acceptance agent status.

(2) Pre-application conference . Prior to submitting a formal application, a person interested in becoming a certifying acceptance agent may, but is not required to, request a telephone or in-person conference with the IRS. Such a conference provides an opportunity to address such matters as the scope of the agreement, corresponding obligations for the applicant that arise under the agreement, and the nature of documentation, record maintenance, and verification procedures that arise under the agreement. 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). .03 Agreement . The terms of a certifying acceptance agent agreement may vary from case to case depending upon such factors as local laws and practices, know-your-customer procedures, supervisory controls, and the types of internal controls and recordkeeping procedures in effect in the normal course of the business of the certifying acceptance agent. Generally, the certifying acceptance agent agreement will contain the terms and conditions necessary to insure proper administration of the process, described in section 7.02 of this revenue procedure, by which the IRS issues ITINs to alien individuals. The following terms for certifying acceptance agents are in addition to those outlined in section 7 of this revenue procedure for all acceptance agents.

(1) Procedures for collecting, review- ing, and maintaining a record of required documentation for assignment of an ITIN .

2006–2 I.R.B. 295 January 9, 2006

should contact the IRS for assistance regarding any questions about the forms, application process, the requirement to have TINs, etc., that it cannot reasonably answer. Questions regarding such matters should be directed to the Commissioner of the Wage and Investment Division at (404) 338–8963 (not a toll-free number). (3) Procedures for IRS communication with acceptance agent. The ITIN applicant’s signature on the Form W–7 authorizes the acceptance agent to communicate with the IRS regarding only the ITIN applicant’s application. The acceptance agent may act as an agent for the ITIN applicant with regard to any additional communication with the IRS that is necessary for completion of the application form. However, an EIN applicant must complete and execute Form 2848, Power of Attorney and Declaration of Representative, to authorize an acceptance agent to communicate with the IRS on the applicant’s behalf in connection with a completed Form SS–4 application.

(4) Procedures for submitting TIN ap- plication forms . An acceptance agent shall agree to submit promptly the TIN application forms or approved substitute forms (together with the required documentation for ITINs or the supplementary statement, if required, for EINs) to the IRS at the mailing address specified in the agreement.

(5) Procedures for collecting and re- viewing required documentation for as- signment of an ITIN . A Form W–7 must be accompanied by documentary evidence of the ITIN applicant’s alien status and identity. The types of acceptable documentary evidence may vary depending upon such factors as the ITIN applicant’s country of citizenship or nationality, the ITIN applicant’s residency at the time of the application ( i.e., inside or outside the United States), etc. The acceptance agent must review the ITIN applicant’s documentation in order to determine whether the documentation is of a type which the IRS regards as reliable evidence of alien status and identity. Examples of acceptable documentary evidence are provided in the Form W–7 instructions. Generally, ITIN applicants must submit the required documentation during a personal interview with the acceptance agent. The agreement generally will require that original (or certified copies of the original) documentation be submitted to the IRS with Form