SECTION 6. NOTICE OF

CERTIFICATION

.01 Notice of certification . If a CPEO applicant is approved for certification, the IRS will electronically issue a notice of certification to the CPEO applicant through its IRS Online Registration System account. If a CPEO applicant is a member of a controlled group and other members of the controlled group are also applying for certification, the IRS will issue a separate notice of certification to each CPEO applicant member of the controlled group that has been approved for certification. The notice of certification will specify the effective date of certification and indicate that the effective date of certification is contingent upon timely receipt by the IRS of an acceptable Form 14751 as set forth in section 6.02. .02 Proof of bond . A CPEO applicant has 30 days from the date of the notice of certification to submit to the IRS, through the CPEO applicant’s IRS Online Registration System account, proof of a bond in the form of a properly completed and executed Form 14751, signed by both a qualified surety and the CPEO (or CPEOs in the case of a controlled group), and in an amount prescribed by § 301.7705-2(g)(2). The CPEO is not obligated to use the same qualified surety company that signed the Surety Letter. If the CPEO applicant fails to provide proof of a bond within 30 days after the date of the notice, its certification will not become effective, and the CPEO applicant will subsequently be sent a final notice of denial (with no opportunity to request review of the denial). If a CPEO applicant in a controlled group receives a notice of certification after other members of its controlled group are already certified by the IRS, the controlled group will be required to post a properly completed and executed Form 14751 that includes the CPEO applicant in its identification of all CPEOs in the controlled group and that reflects the correct bond amount for all CPEOs in the controlled group, including the CPEO applicant. To add the newly certified CPEO to the controlled group’s bond and to increase the bond amount, if applicable, a CPEO may amend an ex

isting bond through the use of a rider, or post a superseding or new bond, where applicable, as described in section 8.03(3). If the CPEO applicant fails to submit a properly completed and executed Form 14751 reflecting the addition of the newly certified CPEO within the time period provided in this section 6.02, the CPEO applicant’s certification will not become effective, and it will subsequently be sent a final notice of denial (with no opportunity to request review of the denial). However, the status of the other CPEOs in the controlled group will remain unaffected.

.03 Effective date of certification . The effective date of certification will typically be the first day of the first calendar quarter following the date of the notice of certification.

.04 Disclosure of organizations cer- tified as CPEOs . The IRS will publish a list of all organizations that are certified as CPEOs, and the effective date of their certification, on IRS.gov, which will be updated to reflect newly certified CPEOs by the 15th day of the first month of every calendar quarter. However, an organization will not appear on this list until the IRS has received the proof of bond on Form 14751, as described in section 6.02.