SECTION 5. SCOPE OF REPORTING

AGENT AUTHORIZATION

.01 The scope of an Authorization for filing the returns listed on Form 8655 is as follows:

tion 31.6011(a)–7 provides that the return may be made by an agent authorized by the person required to make the return.

.02 Section 31.6061–1 of the Employment Tax Regulations provides that a return may be signed for the taxpayer by an agent duly authorized in accordance with § 31.6011(a)–7 to make the return. Section 1.6061–1 of the Income Tax Regulations provides that a return may be signed by an agent who is duly authorized under § 1.6012–1(a)(5) or (b) to make the return.

.03 Section 31.6302–1 of the Employment Tax Regulations provides the rules for depositing employment taxes. Section 31.6302–1(h) implements § 6302(h) of the Internal Revenue Code, which requires the use of an electronic fund transfer system for the collection of federal depository taxes. The EFTPS is the electronic fund transfer system developed to collect these taxes. Rev. Proc. 97–33, 1997–2 C.B. 371, provides general information about EFTPS, and Rev. Proc. 2012–33, 2012–34 I.R.B. 272, provides information about EFTPS programs for Reporting Agents making FTDs and FTPs on behalf of multiple taxpayers.

.04 The Internal Revenue Service (Service) has prescribed Form 8655 as the appropriate authorization form for a taxpayer to use to designate a Reporting Agent to perform the actions set forth in section 4.02 of this revenue procedure.

.05 All references in this revenue procedure to forms and publications include all future revisions and successor forms and publications.