SECTION 3. SIGNIFICANT CHANGES

TO REV. PROC. 2007–38

.01 This revenue procedure modifies and supersedes Rev. Proc. 2007–38, 2007–1 C.B. 1442, by making the following changes to Rev. Proc. 2007–38:

(1) Section 5.02(3) has been revised to state that whenever Reporting Agents make FTDs or FTPs for client taxpayers, the Reporting Agents must use the EFTPS or FTA. Since a taxpayer enrolled in the EFTPS can view FTDs and FTPs made on its behalf by Reporting Agents, a taxpayer will be able to verify that a Reporting Agent has, in a timely manner, made those FTDs and FTPs. Sections 1.01(3), 4.02(3), 5.02(3), and 5.05 have been revised to re

flect expanded use of the EFTPS for FTDs and FTPs.

(2) Section 5.04 has been revised to state that although a new Authorization must be submitted to the Service for any increase or decrease in the authority of a Reporting Agent to act for its client, the preceding Authorization remains in effect except as modified by the new one.

(3) Section 5.05 has been revised to require Reporting Agents to notify taxpayers in writing on at least a quarterly basis that an Authorization does not eliminate the taxpayer’s liability for the failure to file employment tax returns or remit employment taxes.

(4) Section 13 updates the list of other related documents.