SECTION 6. COMPLETING

A REPORTING AGENT AUTHORIZATION

.01 An Authorization must be provided on Form 8655 with a revision date of May 2005 or later or on an approved substitute form as described in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. When completing Form 8655, a taxpayer may strike out any non-applicable portions of the form. Once completed, a Reporting Agent may fax the Authorization to the Service.

.02 An Authorization must be signed by the taxpayer or an authorized representative holding a power of attorney that specifically authorizes the representative to sign returns on behalf of the taxpayer. If the Authorization provides that the Reporting Agent is authorized to receive tax return notices, correspondence, deposit requirements, and transcripts from the Service, or discuss taxpayer account information with Service representatives and is signed by a person other than the taxpayer, the authorized representative must be authorized both to receive, and to designate others to receive, tax return information (as defined in § 6103(b)(2)) of the taxpayer. The Authorization shall be completed and submitted in accordance with the instructions to the Form 8655 and any other written procedures promulgated by the Service.

.03 Except to the extent provided in section 6.04 of this revenue procedure, an Authorization will remain in effect until the Service receives a revocation of the Authorization or a new Authorization or a Reporting Agent is suspended.

.04 A new Authorization is not required to replace an Authorization made on Form 8655 with a revision date before October 1995 (or made on an equivalent substitute) that was previously submitted to the Service by a Reporting Agent if the Authorization places no restriction on the medium for filing Forms 940 or 941 and the Reporting Agent advises the taxpayer that its Forms 940 and 941 may be filed electronically and that the taxpayer has the option to reject electronic filing. A Reporting Agent may use whatever method the Reporting Agent deems the most efficient and timely method to convey the advice. A taxpayer’s rejection of electronic

prior Authorization unless the taxpayer explicitly revokes the prior Authorization.

.05 An Authorization does not relieve the taxpayer of the responsibility (or from liability for failing) to ensure that all tax returns are filed timely and that all FTDs and FTPs are made timely.

A Reporting Agent must provide the taxpayer with a written statement that (a) advises the taxpayer of taxpayer’s responsibility to timely file the returns listed on the Form 8655 and make FTDs and FTPs, (b) advises the taxpayer that authorizing a Reporting Agent to perform any of these obligations does not relieve the taxpayer from any liabilities resulting from the Reporting Agent’s failure to perform these obligations, (c) recommends that the taxpayer enroll in and use the EFTPS to ascertain whether the Reporting Agent has, on a timely basis, made all required FTDs and FTPs, and (d) advises the taxpayer that state-level tax verification programs may also be available. The Reporting Agent must provide the taxpayer with this statement when it enters into a contract for services with the taxpayer and on at least a quarterly basis for as long as the Reporting Agent provides services to the taxpayer. The statement described in this section 5.05 shall consist of the following or similar language:

Please be aware that you are responsible for the timely filing of employment tax returns and the timely payment of employment taxes for your employees, even if you have authorized a third party to file the returns and make the payments. Therefore, the Internal Revenue Service recommends that you enroll in the U.S. Treasury Department’s Electronic Federal Tax Payment System (EFTPS) to monitor your account and ensure that timely tax payments are being made for you. You may enroll in the EFTPS online at www.eftps.gov, or call (800) 555–4477 for an enrollment form.

State tax authorities generally offer similar means to verify tax payments. Contact the appropriate state offices directly for details. The statement described in this subsection may be provided to the taxpayer in the form of an electronic mail message. This statement (whether on paper or electronic) may be provided either as a stand-alone communication or as a conspicuous ele

ment of other communications. If provided as an element of other communications, the notice should have its own heading or caption, or otherwise be set apart from other text, and should be labeled as “important tax information” or wording to that effect.

.06 A Reporting Agent may use an Authorization to file paper returns listed on Form 8655 on behalf of a taxpayer only if:

(1) The late receipt of payroll information from a taxpayer has jeopardized the timely electronic filing of the taxpayer’s return;

(2) The paper return amends Form 940 filed under the electronic filing programs referenced in section 13 of this revenue procedure;

(3) The Service’s rejection of an electronic filing has jeopardized the timely filing of the taxpayer’s return;

(4) The returns are listed in section 4.02(2) of this revenue procedure; (5) The Service’s electronic return program administrator for a Reporting Agent participating in an electronic filing program referenced in section 13 of this revenue procedure has requested paper returns; or

(6) The Service’s systems do not accommodate electronic filing of an attachment required to be filed with the return.

.07 A Reporting Agent authorized by Form 8655 may prepare a paper tax return for the taxpayer’s signature.

.08 Each paper tax return must be signed by the taxpayer, by the taxpayer’s authorized representative, or by a Reporting Agent permitted in section 5.06 of this revenue procedure to file paper returns on behalf of the taxpayer.

.09 The Reporting Agent must provide the taxpayer with a complete copy of any returns filed by the Reporting Agent. This information may be provided on a replica of an official form or in any other format that provides all of the return information and references the line numbers of the official form.

.10 A Reporting Agent must keep a copy of each Authorization designating that Reporting Agent as an agent for a taxpayer at the Reporting Agent’s principal place of business and make it available for inspection by the Service until the period of limitations for assessment of tax for the last return filed pursuant to the Authorization expires.

2012–34 I.R.B. 270 August 20, 2012

vocably terminates the Reporting Agent’s right to an administrative review of the proposed suspension, and the Service will issue a suspension letter.