SECTION 6. AUTHORIZATIONS

.01 If a Provider is not the taxpayer, the Provider must obtain the taxpayer’s Authorization before submitting the taxpayer’s enrollment to the Financial Agent.

.02 Except as provided under the grandfather rule in section 23.02 of this revenue procedure, an Authorization must be prepared on Form 8655, Reporting Agent Authorization, or any other instrument that complies with Rev. Proc. 96–17, 1996–1 C.B. 633 and Rev. Proc. 2012–32, 2012–34 I.R.B. 267, or any successor published guidance. The Authorization must be maintained and provided to the Service in accordance with the instructions to the Form 8655 or any successor form.

August 20, 2012 275 2012–34 I.R.B.

ACH debit entry and separate acknowledgement numbers for each accepted FTD or FTP included in the bulk ACH debit entry. The acknowledgment numbers verify when the necessary payment information was received by the Financial Agent but do not constitute proof of payment. See section 11 of this revenue procedure regarding proof of payment.

.05 In a bulk FTA debit entry, any rejected payment will be returned to the Bulk Provider without an acknowledgement number and subtracted from the bulk ACH debit entry, as specified in the Implementation Guide for EFTPS Bulk Providers. The Bulk Provider assumes responsibility for reinitiating any rejected payments.

.06 Pursuant to the Provider’s instructions, the Financial Agent, on the date designated by the Provider, will originate the transfer of funds from the taxpayer’s or Provider’s account to the appropriate Treasury Department account. The Financial Agent also will transmit the related payment information, supplied by the Provider, to the Service for posting to the tax account(s) of the taxpayer(s).

.07 The Service will deem an FTD or FTP made by an ACH debit entry to have been made at the time of the debit.

.08 When a timely ACH debit entry cannot be made, a Provider may instruct the Financial Agent to complete the transaction at the next opportunity to submit an ACH debit entry. The Provider may also use an ACH credit entry or an FTA transaction. If a taxpayer is not required to use EFT for FTDs, the Provider may, to the extent permitted by regulations under § 6302, remit the payment with the tax return to which the payment relates. To avoid penalties, the FTD or FTP must be received by an appropriate means on or before the FTD or FTP due date.

.09 The ACH Rules will govern ACH debit entry returns and reversals.