SECTION 12. EFFECT ON OTHER

DOCUMENTS

Notice 95–18, 1995–1 C.B. 300, is modified in part. Rev. Proc. 70–6, 1970–1 C.B. 420, Rev. Proc. 80–4, 1980–1 C.B. 581, and Notice 2003–70, 2003–2 C.B. 916, are modified and superseded. This document does not affect au

thorizations in effect under Rev. Proc. 70–6, Rev. Proc. 80–4, or by reasonable reliance on Notice 2003–70, as of the effective date of this revenue procedure. However, agents must follow the rules of this revenue procedure after its effective date to make requests for authorization to act as agent and, with regard to all authorizations, to make employment tax payments and deposits, and to file and correct employment tax returns.