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Introduction

SECTION 4. GENERAL PROCEDURES

Internal Revenue Bulletin 2012-34 · 2026-10-03 edition · updated 2026-10-04 · United States

Providers must follow the following procedures to participate in the Batch Provider or Bulk Provider programs:

(1) register as a Provider with the Financial Agent (see section 5 of this revenue procedure);

(2) obtain an Authorization from each taxpayer for which the Provider will be submitting enrollments and making FTDs or FTPs, and submit these Authorizations to the Service in accordance with the instructions to Form 8655, Reporting Agent Authorization, or any successor form (see section 6 of this revenue procedure); and

(3) enroll each of those taxpayers with the Financial Agent (see section 7 of this revenue procedure).

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▸Contents — Internal Revenue Bulletin 2012-34
Internal Revenue Bulletin 2012-34

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