Revenue Procedure 2007-38 [RP-134220-08]

26 CFR 601.602: Tax forms and instructions.
(Also Part 1, §§ 3504, 6011, 6061, 6302; 31.3504–1, 31.6011(a)–7, 31.6061–1, 31.6302–1.)

Rev. Proc. 2007–38
TABLE OF CONTENTS
SECTION 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1442
SECTION 2. BACKGROUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1442
SECTION 3. SIGNIFICANT CHANGES TO REV. PROC. 2003–69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1443
SECTION 4. DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1443
SECTION 5. SCOPE OF REPORTING AGENT AUTHORIZATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1443
SECTION 6. COMPLETING A REPORTING AGENT AUTHORIZATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1445
SECTION 7. SUBMITTING A REPORTING AGENT AUTHORIZATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1445
SECTION 8. SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1445
SECTION 9. ADMINISTRATIVE REVIEW PROCESS FOR PROPOSED SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1445
SECTION 10. EFFECT OF SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1446
SECTION 11. APPEAL OF SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1446
SECTION 12. INTERNAL REVENUE SERVICE CONTACTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1446
SECTION 13. OTHER RELATED DOCUMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1446
SECTION 14. EFFECT ON OTHER DOCUMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1446
SECTION 15. EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1446
SECTION 16. DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1446

SECTION 1. PURPOSE
.01 This revenue procedure provides
the requirements for completing and submitting Form 8655, Reporting Agent Authorization (Authorization). An Authorization allows a taxpayer to designate a
Reporting Agent to perform the following
acts on behalf of a taxpayer:
(1) Sign and electronically file Form
940, Employer’s Annual Federal Unemployment (FUTA) Tax Return; Form 941,
Employer’s QUARTERLY Federal Tax
Return; Form 944, Employer’s ANNUAL
Federal Tax Return; and those forms set
forth in section 4.02(1) of this revenue
procedure.
(2) Sign and file on paper the tax returns
set forth in section 4.02(2) of this revenue
procedure.
(3) Make federal tax deposits (FTDs)
and other federal tax payments (FTPs) and

2007–25 I.R.B.

submit FTD information and FTP information electronically as described in section
4.02(3) of this revenue procedure.
(4) Receive duplicate copies of official
notices, correspondence, deposit requirements, transcripts, or other information as
described in section 4.02(4) of this revenue
procedure.
(5) Receive duplicate copies of official notices, correspondence, deposit requirements, transcripts, or other information with respect to FTDs and FTPs as described in section 4.02(5) of this revenue
procedure.
.02 The technical specifications for
filing Authorization information are published separately in Publication 1474,
Technical Specifications Guide For Reporting Agent Authorization and Federal
Tax Depositors.

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SECTION 2. BACKGROUND
.01 Section 1.6011–1 of the Income
Tax Regulations and § 31.6011(a)–7 of
the Employment Taxes and Collection of
Income Tax at Source Regulations (Employment Tax Regulations) provide that
each return required under the regulations,
together with any prescribed copies or
supporting data, must be filled in and disposed of in accordance with applicable
forms, instructions, and regulations. Section 31.6011(a)–7 provides that the return
may be made by an agent authorized by
the person required to make the return.
.02 Section 31.6061–1 of the Employment Tax Regulations provides that a return may be signed for the taxpayer by an
agent duly authorized in accordance with
§ 31.6011(a)–7 to make the return. Section 1.6061–1 of the Income Tax Regulations provides that a return may be signed

June 18, 2007

by an agent who is duly authorized under
§ 1.6012–1(a)(5) or (b) to make the return.
.03 Section 31.6302–1 of the Employment Tax Regulations provides the rules
for depositing employment taxes. Section 31.6302–1(h) implements section
6302(h) of the Internal Revenue Code,
which requires the use of an electronic
fund transfer system for the collection of
federal depository taxes. The Electronic
Federal Tax Payment System (EFTPS) is
the electronic fund transfer system developed to collect these taxes. Rev. Proc.
97–33, 1997–2 C.B. 371, provides general information about EFTPS, and Rev.
Proc. 98–32, 1998–1 C.B. 935, provides
information about EFTPS programs for
Reporting Agents making FTDs and FTPs
on behalf of multiple taxpayers.
.04 The Service has prescribed Form
8655 as the appropriate authorization form
for a taxpayer to use to designate a Reporting Agent to perform the actions set forth
in section 4.02 of this revenue procedure.
.05 All references in this revenue procedure to forms and publications include all
future revisions and successor forms and
publications.
SECTION 3. SIGNIFICANT CHANGES
TO REV. PROC. 2003–69
.01 This revenue procedure modifies
and supersedes Rev. Proc. 2003–69,
2003–2 C.B. 403, by making the following changes to Rev. Proc. 2003–69.
(1) Form 8655 may now be used to authorize Reporting Agents to:
(a) Sign and file Form 944, Employer’s
ANNUAL Federal Tax Return; Forma
944–PR, Planilla Para La Declaración
ANUAL Del Patrono; Forma 944(SP),
Declaración Federal ANUAL de Impuestos del Patrono o Empleador; Form
944–SS, Employer’s Annual Federal Tax
Return (American Samoa, Guam, the
Commonwealth of the Northern Mariana
Islands, and the U.S. Virgin Islands); additional forms set forth on Form 8655; and
amended forms and any successor forms
that replace those listed.
(b) Make FTDs and FTPs and submit
FTD and FTP information electronically
for the tax deposits and payments reported
on Form 944.
(c) Receive confidential taxpayer information from the Service to assist in responding to notices relating to Form W–2

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and Form 1099 Series information returns
filed by the Reporting Agent on behalf of
the taxpayer.
(2) Section 5.09 has been added to provide that a Reporting Agent must provide
the taxpayer with a complete copy of any
return filed by the Reporting Agent.
(3) Section 6.01 has been revised to provide that an Authorization must be made
on a Form 8655 with a revision date of
May 2005 or later, or on an approved substitute form.
(4) Section 6.02 has been revised to provide that an Authorization may be signed
and submitted electronically under procedures promulgated by the Service.
(5) Sections 8 through 11 set forth reasons for suspending a Reporting Agent
from the Reporting Agent program, the administrative review process for proposed
suspensions, the effect of a suspension,
and the procedures for administratively appealing a suspension.
(6) Section 13 (former section 9) updates the list of other related documents.
SECTION 4. DEFINITIONS
.01 Reporting Agent. A Reporting
Agent is an accounting service, franchiser,
bank, service bureau, or other entity authorized to perform on behalf of a taxpayer
one or more of the acts described in this
revenue procedure.
.02 Authorization. An Authorization allows a taxpayer to designate a Reporting
Agent to:
(1) Sign and file electronically Form
940, Form 941, Form 944; and those forms
set forth on Form 8655, and amended and
any successor forms.
(2) Sign and file on paper Form
944, Forma 940–PR, Planilla Para La
Declaración ANUAL Del Patrono—La
Contribución Federal Para El Desempleo
(FUTA); Forma 941–PR, Planilla Para
La Declaración Federal Trimestral Del
Patrono—La Contribución Federal Al Seguro Social Y Al Seguro Medicare; Form
941–SS, Employer’s QUARTERLY Federal Tax Return; Form 943, Employer’s
Annual Federal Tax Return for Agricultural Employees; Forma 943–PR, Planilla
Para La Declaración Anual De La Contribución Federal Del Patrono De Empleados Agrícolas; Forma 944–PR, Planilla
Para La Declaración ANUAL Del Patrono; Forma 944(SP), Declaración Fed-

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eral ANUAL de Impuestos del Patrono o
Empleador; Form 944–SS, Employer’s
Annual Federal Tax Return (American
Samoa, Guam, the Commonwealth of the
Northern Mariana Islands, and the U.S.
Virgin Islands); Form 945, Annual Return
of Withheld Federal Income Tax; Form
1042, Annual Withholding Tax Return
for U.S. Source Income of Foreign Persons; and Form CT–1, Employer’s Annual
Railroad Retirement Tax Return, and any
amended and successor forms.
(3) Make FTDs and FTPs and submit
FTD information and FTP information
electronically for the taxes deposited and
payments reported on applicable returns
set forth on Form 8655.
(4) Receive duplicate copies of official notices, correspondence, deposit requirements, transcripts, or other information with respect to the tax returns described in section 4.01(1) or (2) of this revenue procedure.
(5) Receive duplicate copies of official notices, correspondence, deposit requirements, transcripts, or other information with respect to FTDs and FTPs.
.03 Reporting Agent’s List. A Reporting Agent’s List (Agent’s List) identifies
all taxpayers for whom a Reporting Agent
will file tax returns, make FTDs and FTPs,
or submit FTD information and FTP information electronically. A separate Authorization must be submitted for each taxpayer on the Agent’s List.
SECTION 5. SCOPE OF REPORTING
AGENT AUTHORIZATION
.01 The scope of an Authorization for
the filing of returns listed on Form 8655 is
as follows:
(1) A taxpayer may authorize a Reporting Agent to sign and file on the taxpayer’s behalf any or all of the returns
listed on Form 8655 and any amended and
successor forms. A Form 8655 that authorizes a Reporting Agent to sign and file a
Form 941, Form 941–SS, Forma 941–PR,
Form 944, Form 944–SS, Forma 944(SP),
or Forma 944–PR also authorizes the Reporting Agent to sign any other form in the
Form 941 or 944 series of returns.
(2) A taxpayer may authorize a Reporting Agent to receive duplicate copies of
notices, correspondence, deposit requirements, transcripts, or other information

2007–25 I.R.B.

with respect to the returns filed by the
Reporting Agent.
(3) A taxpayer may authorize a Reporting Agent to receive confidential taxpayer
information from the Service to assist in
responding to notices relating to the Form
W–2 or Form 1099 series of information
returns.
(4) An Authorization that permits a Reporting Agent to make returns also permits a Reporting Agent to request information from the Service or submit information to the Service about the returns filed
by the Reporting Agent. This authority extends to any information concerning penalties that may arise from the returns, including information that may assist the Service in determining whether it would be
appropriate to grant relief from any penalties arising from the returns. This authority continues regardless of a change in filing requirements. For instance, if a Reporting Agent, pursuant to an Authorization, made and filed a Form 941 on behalf
of a taxpayer prior to the Service notifying
the taxpayer that the taxpayer’s filing requirements was changed from Form 941 to
Form 944, the Reporting Agent has authority to continue to request information from
the Service or submit information to the
Service about the previously-filed Form
941, assuming the Reporting Agent’s authorization remains in effect.
(5) An Authorization, however, does
not permit the Reporting Agent to request
the abatement of any penalties that may
arise from the returns filed by the Reporting Agent or to perform in any other
way any acts that constitute representation of the taxpayer within the meaning of
§ 601.501(b)(13) of the Statement of Procedural Rules.
.02 The scope of an Authorization for
making FTDs and FTPs and submitting
FTD information and FTP information
electronically is as follows:
(1) A taxpayer may authorize a Reporting Agent to make FTDs and FTPs for any
taxes reported on any of the returns listed
on Form 8655 and to submit FTD information and FTP information electronically
on the taxpayer’s behalf. A Form 8655
that authorizes a Reporting Agent to prepare and make FTDs and FTPs on Form
990–C, Farmers’ Cooperative Association
Income Tax Return, also authorizes a Reporting Agent to prepare and make FTDs

2007–25 I.R.B.

and FTPs on Form 1120–C, U.S. Income
Tax Return for Cooperative Associations.
(2) A taxpayer may authorize a Reporting Agent to receive duplicate copies of
notices and correspondence for FTDs and
FTPs made by the Reporting Agent for the
taxpayer.
(3) Regardless of the method designated by the taxpayer, a Reporting Agent
must make FTDs and submit FTD information through the EFTPS for a taxpayer
that is required to make FTDs and submit
FTD information through the EFTPS pursuant to section 6302(h).
(4) An Authorization that permits a
Reporting Agent to make FTDs and FTPs
also permits the Reporting Agent to request information from the Service or
submit information to the Service on the
FTDs and FTPs submitted by the Reporting Agent. It further permits the
Reporting Agent to submit any information concerning penalties that may arise
from the returns, including information
that may assist the Service in determining whether it would be appropriate to
grant relief from penalties. This authority continues regardless of a change in
forms. For instance, if a Reporting Agent
had authority to make FTDs and FTPs in
connection with Form 990–C and did so,
and the Service later replaces Form 990–C
with Form 1120–C, absent a change to
the Authorization, the Reporting Agent
has authority to make FTDs and FTPs on
behalf of the taxpayer in connection with
Form 1120–C. The Reporting Agent also
retains authority to request information
from the Service or submit information
to the Service about the FTDs and FTPs
relating to Form 990–C.
(5) An Authorization does not permit the Reporting Agent to request the
abatement of any penalties that may arise
from the FTDs or FTPs made by the Reporting Agent or to perform in any other
way any acts that constitute representation of the taxpayer within the meaning
of § 601.501(b)(13) of the Statement of
Procedural Rules.
.03 An Authorization becomes effective
for the tax period(s) designated by the Reporting Agent and taxpayer and remains in
effect for subsequent periods until revoked
by the taxpayer or terminated by the Reporting Agent or the Service, subject to the
following:

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(1) The Service must accept the Authorization and Agent’s List before the Reporting Agent may file a return on behalf
of a taxpayer.
(2) The Reporting Agent must comply with the requirements of Rev. Proc.
98–32, 1998–1 C.B. 935, before the Reporting Agent may make electronic FTDs
or FTPs on behalf of a taxpayer or submit
FTD information or FTP information electronically.
(3) See section 13 of this revenue procedure for a list of other applicable guidance.
.04 A new Authorization must be submitted to the Service for any increase or
decrease in the scope of the authority of
a Reporting Agent to act on behalf of the
taxpayer, or if the taxpayer appoints a new
Reporting Agent. Receipt by the Service
of an Authorization designating a new Reporting Agent terminates the authority of
the prior Reporting Agent for all purposes
for tax periods beginning on or after the effective date of the new Authorization. An
Authorization designating a new Reporting Agent also terminates the authority of
the prior Reporting Agent to receive duplicate copies of notices. For the tax periods beginning before the effective date of
the new Authorization, the prior Reporting
Agent retains the authority specified in the
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.
.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 magnetic tape or 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; or
(5) The electronic filing coordinator for
a Reporting Agent participating in an electronic filing program referenced in section

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13 of this revenue procedure has requested
paper returns.
.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 examination by the Service until the
period of limitations for assessment of
tax for the last return filed pursuant to the
Authorization expires.
SECTION 6. COMPLETING AN
AUTHORIZATION
.01 An Authorization must be submitted 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

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defined in section 6103(b)(2)) of the taxpayer. The Authorization may be signed
and submitted electronically under 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
filing of Forms 940 or 941 must be submitted in writing to the Reporting Agent,
and upon receipt the Reporting Agent must
immediately remove the taxpayer from the
Agent’s List or database of taxpayers for
which the Reporting Agent files returns
electronically.
SECTION 7. SUBMITTING
A REPORTING AGENT
AUTHORIZATION
.01 A Reporting Agent that intends to
use an Authorization to electronically file
Forms 940, Forms 941, or Forms 944,
or make FTDs or FTPs (and submit related information) electronically must formally apply to the Service for these privileges. The application process for permission to electronically file Forms 940, 941,
and 944 and for participation in EFTPS is
contained in the documents (or their successors) listed in section 13 of this revenue procedure. Applications must be accompanied by individual Authorizations,
signed as provided in section 6.02 of this
revenue procedure, and an Agent’s List (if
required by the applicable guidance document).
.02 An Agent’s List must contain each
taxpayer’s employer identification number. Agent’s Lists may be filed electroni-

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cally, as appropriate, but if the number of
taxpayers/clients exceeds 100, the Agent’s
List must be filed electronically. For specific information concerning the requirements for filing and updating Agent’s
Lists, see Publication 1474 and the documents listed in section 13 of this revenue
procedure. The Service contacts listed in
section 13 of this revenue procedure may
also be contacted for this information.
SECTION 8. SUSPENSION
.01 The Service reserves the right to
suspend a Reporting Agent from the Reporting Agent program for the following
reasons (this list is not all inclusive):
(1) Failing to perform the acts described
in section 4.02 of this revenue procedure or
Publication 1474.
(2) Submitting payment information on
behalf of taxpayers for which the Reporting Agent did not receive Authorizations.
(3) Failing to comply with the requirements of any regulation, revenue procedure, or other published guidance applicable to Reporting Agents.
(4) Failing to cooperate with the Service’s efforts to monitor Reporting Agents
and investigate abuse in the Reporting
Agent program.
(5) Receiving significant complaints
about the Reporting Agent’s performance
in the Reporting Agent program.
.02 If the Service informs a Reporting Agent that a certain action is a reason
for suspension and the action continues,
the Service may send the Reporting Agent
a notice proposing suspension of the Reporting Agent from the Reporting Agent
program. A notice proposing suspension,
however, may be sent without a warning if
the Reporting Agent’s actions indicate an
intentional disregard of the rules. A notice proposing suspension will describe the
reasons for the proposed suspension, the
length of the suspension, and the conditions that need to be met before the suspension will terminate.
SECTION 9. ADMINISTRATIVE
REVIEW PROCESS FOR PROPOSED
SUSPENSION
.01 A Reporting Agent that receives
a notice proposing suspension from the
Reporting Agent program, as described
in section 8.02 of this revenue procedure,

2007–25 I.R.B.

may request an administrative review prior
to the suspension taking effect.
.02 The request for an administrative review must be in writing and contain detailed reasons, with supporting documentation, for withdrawal of the proposed suspension.
.03 The written request for an administrative review and a copy of the notice
proposing suspension must be delivered to
the address designated in the notice within
30 days of the effective date on the notice.
.04 If a written request for administrative review is timely submitted, the Service
will, after consideration of the request, either issue a suspension letter or notify the
Reporting Agent in writing that the proposed suspension is withdrawn.
.05 Failure to submit a timely written
request for an administrative review irrevocably terminates the Reporting Agent’s
right to an administrative review of the
proposed suspension, and the Service will
issue a suspension letter.
SECTION 10. EFFECT OF
SUSPENSION
.01 The Reporting Agent’s suspension
will continue for the length of time specified in the suspension letter, or until the
conditions for terminating the suspension
have been met, whichever is later. If a Reporting Agent is suspended, the Service’s
subsequent determination of whether a
reason for suspension has been corrected
is not subject to administrative review or
appeal.
.02 After suspension, a Reporting
Agent may not perform the acts described
in this revenue procedure. As an exception, a Reporting Agent may submit an
FTD if the FTD is due not more than 30
days after the effective date on the suspension letter. A Reporting Agent, however,
cannot submit FTPs during the suspension
period.
.03 A Reporting Agent must provide
written notification of a suspension from
the Reporting Agent program to each taxpayer in the program within 10 days from
the date on the suspension letter. This
notification must be provided irrespective
of the length of the suspension or how
quickly the Reporting Agent believes it
may meet the conditions for terminating
the suspension.

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.04 A Reporting Agent will be able to
perform the acts described in section 4.02
of this revenue procedure without re-registering in the Reporting Agent program
after the stated suspension period expires;
and the reason(s) for suspension are corrected.
SECTION 11. APPEAL OF A
SUSPENSION
.01 If a Reporting Agent receives a suspension letter from the Service, the Reporting Agent is entitled to appeal, by written protest, to the Service. The written
protest must be delivered to the address
designated on the suspension letter. During the appeals process, the suspension remains in effect.
.02 The written protest must be received
by the Service within 30 days of the effective date on the suspension letter. The written protest must contain detailed reasons,
with supporting documentation, for withdrawal of the suspension.
.03 Failure to appeal within the 30-day
period described in section 11.02 of this
revenue procedure irrevocably terminates
the Reporting Agent’s right to appeal the
suspension under section 11.01.
SECTION 12. INTERNAL REVENUE
SERVICE CONTACTS
Publication 1474 and Publication 1167
may be obtained electronically via the
Service’s website at http://www.irs.gov.
In addition, requests for Publication 1474
and questions regarding this revenue procedure may be addressed to the Service at:
Internal Revenue Service
Accounts Management Service Center
MS 6748 RAF Team
1973 N Rulon White Blvd
Ogden, UT 84201
SECTION 13. OTHER RELATED
DOCUMENTS
These documents describe programs
that require an Authorization as a prerequisite to participation:
(1) For rules regarding Form 944, see
§§ 31.6011(a)–1T, 31.6011(a)–4T, and
31.6302–1T of the Employment Tax Regulations.

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(2) For electronic filing of Form 940
and 941, see Rev. Proc. 2005–60, 2005–2
C.B. 449.
(3) For participation in EFTPS, see Rev.
Proc. 98–32, 1998–1 C.B. 935.
(4) For the Service’s e-file program
generally, see Publication 3112, IRS e-file
Application and Participation.
SECTION 14. EFFECT ON OTHER
DOCUMENTS
This revenue procedure modifies and
supersedes Rev. Proc. 2003–69, 2003–2
C.B. 403.
SECTION 15. EFFECTIVE DATE
This revenue procedure is effective
June 18, 2007.
SECTION 16. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Michael Hara of the Office of
Associate Chief Counsel (Procedure and
Administration). Mr. Hara may be contacted at (202) 622–4910 (not a toll-free
number).
26 CFR 601.201: Rulings and determination letters.
(Also Part I, § 102.)

Rev. Proc. 2007–39
SECTION 1. PURPOSE
This revenue procedure amplifies Rev.
Proc. 2007–3, 2007–1 I.R.B. 108, which
sets forth areas of the Internal Revenue
Code in which the Internal Revenue Service will not issue letter rulings or determination letters.
SECTION 2. BACKGROUND
Section 3 of Rev. Proc. 2007–3 sets
forth a list of those areas of the Internal
Revenue Code under the jurisdiction of
the Associate Chief Counsel (Corporate),
the Associate Chief Counsel (Financial Institutions and Products), the Associate
Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel
(Passthroughs and Special Industries),
the Associate Chief Counsel (Procedure

June 18, 2007