SECTION 3. SIGNIFICANT CHANGES

TO REV. PROC. 2003–69

.01 This revenue procedure modifies and supersedes Rev. Proc. 2003–69, 2003–2 C.B. 403, by making the following changes to Rev. Proc. 2003–69.

(1) Form 8655 may now be used to authorize Reporting Agents to:

(a) Sign and file Form 944, Employer’s ANNUAL Federal Tax Return ; Forma 944–PR, Planilla Para La Declaración ANUAL Del Patrono ; Forma 944(SP), Declaración Federal ANUAL de Im- puestos del Patrono o Empleador ; Form 944–SS, Employer’s Annual Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands) ; additional forms set forth on Form 8655; and amended forms and any successor forms that replace those listed.

(b) Make FTDs and FTPs and submit FTD and FTP information electronically for the tax deposits and payments reported on Form 944.

(c) Receive confidential taxpayer information from the Service to assist in responding to notices relating to Form W–2

and Form 1099 Series information returns filed by the Reporting Agent on behalf of the taxpayer.

(2) Section 5.09 has been added to provide that a Reporting Agent must provide the taxpayer with a complete copy of any return filed by the Reporting Agent.

(3) Section 6.01 has been revised to provide that an Authorization must be made on a Form 8655 with a revision date of May 2005 or later, or on an approved substitute form.

(4) Section 6.02 has been revised to provide that an Authorization may be signed and submitted electronically under procedures promulgated by the Service.

(5) Sections 8 through 11 set forth reasons for suspending a Reporting Agent from the Reporting Agent program, the administrative review process for proposed suspensions, the effect of a suspension, and the procedures for administratively appealing a suspension.

(6) Section 13 (former section 9) updates the list of other related documents.