SECTION 4. DEFINITIONS

.01 Reporting Agent. A Reporting Agent is an accounting service, franchiser, bank, service bureau, or other entity authorized to perform on behalf of a taxpayer one or more of the acts described in this revenue procedure.

.02 Authorization. An Authorization allows a taxpayer to designate a Reporting Agent to:

(1) Sign and file electronically Form 940, Form 941, the forms set forth on Form 8655, and amended or any successor forms.

(2) Sign and file on paper (to the extent the IRS does not require filing electronically) the following forms: amended returns on Form 940, Employer’s An- nual Federal Unemployment (FUTA) Tax Return ; Forma 940-PR, Planilla para la Declaración Anual del Patrono de la Contribución Federal para el Desempleo (FUTA) ; Forma 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono ; Form 941-SS, Employer’s QUARTERLY Federal Tax Return (Amer- ican Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands) ; Form 941-X, Ad- justed Employer’s QUARTERLY Federal Tax Return or Claim for Refund ; Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees ; Forma 943-PR, Planilla para la Declaración Anual de la Contribución Federal del Patrono de Em- pleados Agrícolas ; Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim

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(5) An Authorization does not permit the Reporting Agent to request the abatement of any penalties that may arise from the FTDs or FTPs made by the Reporting Agent or to perform in any other way any acts that constitute representation of the taxpayer within the meaning of § 601.501(b)(13) of the Statement of Procedural Rules.

.03 An Authorization becomes effective for the tax period(s) designated by the Reporting Agent and taxpayer and remains in effect for subsequent periods until revoked by the taxpayer or terminated by the Reporting Agent or the Service, subject to the following:

(1) The Service must accept the Authorization and Agent’s List before the Reporting Agent may file a return on behalf of a taxpayer.

(2) The Reporting Agent must observe the rules of Rev. Proc. 2012–33, 2012–34 I.R.B. 272 and any successor published guidance, or instructions posted on www.irs.gov or www.eftps.gov in making electronic FTDs or FTPs on behalf of a taxpayer, or submitting FTD information or FTP information electronically.

(3) See section 13 of this revenue procedure for a list of other applicable guidance.

.04 Unless the instructions to the Form 8655 or any successor form provide otherwise, a new Authorization must be submitted to the Service for any increase or decrease in the scope of the authority of a Reporting Agent to act on behalf of the taxpayer, but the preceding Authorization regarding the taxpayer and the Reporting Agent shall remain in effect except as modified by the new Authorization. Unless the instructions to the Form 8655 or any successor form provide otherwise, a new Authorization must also be submitted to the Service if a taxpayer appoints a new Reporting Agent. Receipt by the Service of an Authorization designating a new Reporting Agent terminates the authority of the prior Reporting Agent for all purposes for tax periods beginning on or after the effective date of the new Authorization. An Authorization designating a new Reporting Agent also terminates the authority of the prior Reporting Agent to receive duplicate copies of notices. For the tax periods beginning before the effective date of the new Authorization, the prior Reporting Agent retains the authority specified in the

(1) A taxpayer may authorize a Reporting Agent to sign and file on the taxpayer’s behalf any or all of the returns listed on Form 8655 and any amended and successor forms. A Form 8655 that authorizes a Reporting Agent to sign and file a Form 941, Form 941-SS, Forma 941-PR, Form 944, or Forma 944(SP) also authorizes the Reporting Agent to sign and file any other form in the Form 941 or 944 series of returns.

(2) A taxpayer may authorize a Reporting Agent to receive duplicate copies of notices, correspondence, deposit requirements, transcripts, or other information with respect to the returns filed by the Reporting Agent.

(3) A taxpayer may authorize a Reporting Agent to receive confidential taxpayer information from the Service to assist in responding to notices relating to the Form W–2 or Form 1099 series of information returns, or the Form 3921 or Form 3922 information returns.

(4) An Authorization that permits a Reporting Agent to make returns also permits a Reporting Agent to request information from the Service or submit information to the Service about the returns filed by the Reporting Agent. This authority extends to any information concerning penalties that may arise from the returns, including information that may assist the Service in determining whether it would be appropriate to grant relief from any penalties arising from the returns. This authority continues regardless of a change in filing requirements. For instance, if a Reporting Agent, pursuant to an Authorization, made and filed a Form 941 on behalf of a taxpayer prior to the Service notifying the taxpayer that the taxpayer’s filing requirement was changed from Form 941 to Form 944, the Reporting Agent has authority to continue to request information from the Service or submit information to the Service about the previously-filed Form 941, assuming the Reporting Agent’s Authorization remains in effect.

(5) An Authorization, however, does not permit the Reporting Agent to request the abatement of any penalties that may arise from the returns filed by the Reporting Agent or to perform in any other way any acts that constitute representation of the taxpayer within the meaning of § 601.501(b)(13) of the Statement of Procedural Rules.

.02 The scope of an Authorization for making FTDs and FTPs and submitting FTD information and FTP information is as follows:

(1) A taxpayer may authorize a Reporting Agent to make FTDs and FTPs for any taxes reported on any of the returns listed on Form 8655 and to submit FTD information and FTP information on the taxpayer’s behalf. A Form 8655 that authorizes a Reporting Agent to prepare and make FTDs and FTPs on Form 990-C, Farmers’ Co- operative Association Income Tax Return, also authorizes a Reporting Agent to prepare and make FTDs and FTPs on Form 1120-C, U.S. Income Tax Return for Coop- erative Associations.

(2) A taxpayer may authorize a Reporting Agent to receive duplicate copies of notices and correspondence for FTDs and FTPs made by the Reporting Agent for the taxpayer.

(3) A Reporting Agent that makes FTDs or FTPs for a taxpayer must do so through the EFTPS or FTA, regardless of the method the taxpayer specifies for such deposits and payments, and regardless of whether the taxpayer must make deposits, payments, or information submissions electronically.

(4) An Authorization that permits a Reporting Agent to make FTDs and FTPs also permits the Reporting Agent to request information from the Service or submit information to the Service on the FTDs and FTPs submitted by the Reporting Agent. It further permits the Reporting Agent to submit any information concerning penalties that may arise from the returns, including information that may assist the Service in determining whether it would be appropriate to grant relief from penalties. This authority continues regardless of a change in forms. For instance, if a Reporting Agent had authority to make FTDs and FTPs in connection with Form 990-C and did so, and the Service later replaces Form 990-C with Form 1120-C, absent a change to the Authorization, the Reporting Agent has authority to make FTDs and FTPs on behalf of the taxpayer in connection with Form 1120-C. The Reporting Agent also retains authority to request information from the Service or submit information to the Service about the FTDs and FTPs relating to Form 990-C.

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