Section 03. Additional Information

Section 03.01 RAs must keep a copy or reproducible image of each completed, original Form 8655, designating that Reporting Agent as an agent for a taxpayer, at the RA’s principal place of business and make it available for examination by the IRS until the period of limitations for assessment of tax for the last return filed pursuant to the Authorization expires.

Questions regarding this publication should be addressed to the RAF Team at the address shown in Section 01.12 above. This publication may be downloaded or printed from the Internet at www.irs.gov.

Information concerning the Electronic Federal Tax Payment System (EFTPS) may be obtained by calling EFTPS Customer Service at (800) 555-4477. For information or questions regarding the IRS e-File Program, call the e-Help Desk at (866) 255-0654.