Rev. Proc. 2012-32

Part III. Administrative, Procedural, and Miscellaneous
26 CFR 601.602: Tax Forms and instructions.
(Also Part 1, §§ 6011, 6061, 6302, 31.6011(a)–7, 31.6061–1, 31.6302–1.)

Rev. Proc. 2012–32
TABLE OF CONTENTS
SECTION 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267
SECTION 2. BACKGROUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267
SECTION 3. SIGNIFICANT CHANGES TO REV. PROC. 2007–38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268
SECTION 4. DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268
SECTION 5. SCOPE OF REPORTING AGENT AUTHORIZATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268
SECTION 6. COMPLETING A REPORTING AGENT AUTHORIZATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 270
SECTION 7. SUBMITTING A REPORTING AGENT AUTHORIZATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271
SECTION 8. SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271
SECTION 9. ADMINISTRATIVE REVIEW PROCESS FOR PROPOSED SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271
SECTION 10. EFFECT OF SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271
SECTION 11. APPEAL OF SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271
SECTION 12. INTERNAL REVENUE SERVICE CONTACTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272
SECTION 13. OTHER RELATED DOCUMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272
SECTION 14. EFFECT ON OTHER DOCUMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272
SECTION 15. EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272
SECTION 16. PAPERWORK REDUCTION ACT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272
SECTION 17. DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272

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; and those forms set forth in section
4.02(1) of this revenue procedure.
(2) Sign and file on paper (to the extent
the IRS does not require filing electronically) the forms set forth in section 4.02(2)
of this revenue procedure.

August 20, 2012

(3) Make federal tax deposits (FTDs)
and other federal tax payments (FTPs)
electronically via the Electronic Federal
Tax Payment System (EFTPS) or the Federal Tax Application (FTA) and 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.

267

.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.
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. Sec-

2012–34 I.R.B.

tion 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
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 § 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 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. 2012–33, 2012–34
I.R.B. 272, provides information about
EFTPS programs for Reporting Agents
making FTDs and FTPs on behalf of multiple taxpayers.
.04 The Internal Revenue Service (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. 2007–38
.01 This revenue procedure modifies
and supersedes Rev. Proc. 2007–38,
2007–1 C.B. 1442, by making the following changes to Rev. Proc. 2007–38:
(1) Section 5.02(3) has been revised
to state that whenever Reporting Agents
make FTDs or FTPs for client taxpayers,
the Reporting Agents must use the EFTPS
or FTA. Since a taxpayer enrolled in the
EFTPS can view FTDs and FTPs made
on its behalf by Reporting Agents, a taxpayer will be able to verify that a Reporting
Agent has, in a timely manner, made those
FTDs and FTPs. Sections 1.01(3), 4.02(3),
5.02(3), and 5.05 have been revised to re-

2012–34 I.R.B.

flect expanded use of the EFTPS for FTDs
and FTPs.
(2) Section 5.04 has been revised to
state that although a new Authorization
must be submitted to the Service for any
increase or decrease in the authority of a
Reporting Agent to act for its client, the
preceding Authorization remains in effect
except as modified by the new one.
(3) Section 5.05 has been revised to require Reporting Agents to notify taxpayers in writing on at least a quarterly basis
that an Authorization does not eliminate
the taxpayer’s liability for the failure to file
employment tax returns or remit employment taxes.
(4) Section 13 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, the forms set forth on
Form 8655, and amended or any successor forms.
(2) Sign and file on paper (to the extent
the IRS does not require filing electronically) the following forms: amended
returns on Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax
Return; Forma 940-PR, Planilla para
la Declaración Anual del Patrono de la
Contribución Federal para el Desempleo
(FUTA); Forma 941-PR, Planilla para
la Declaración Federal TRIMESTRAL
del Patrono; Form 941-SS, Employer’s
QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth
of the Northern Mariana Islands, and the
U.S. Virgin Islands); Form 941-X, Adjusted Employer’s QUARTERLY Federal
Tax Return or Claim for Refund; 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; Form 943-X, Adjusted
Employer’s Annual Federal Tax Return
for Agricultural Employees or Claim

268

for Refund; Form 944, Employer’s Annual Federal Tax Return; Forma 944(SP),
Declaración Federal ANUAL de Impuestos
del Patrono o Empleador; Form 944-X,
Adjusted Employer’s ANNUAL Federal
Tax Return or Claim for Refund; Form
945, Annual Return of Withheld Federal
Income Tax; Form 945-X, Adjusted Annual
Return of Withheld Federal Income Tax
or Claim for Refund; Form 1042, Annual
Withholding Tax Return for U.S. Source
Income of Foreign Persons; Form CT–1,
Employer’s Annual Railroad Retirement
Tax Return; Form CT–1 X, Adjusted Employer’s Annual Railroad Retirement Tax
Return or Claim for Refund, any other
forms set forth on Form 8655 but not listed
in this section 4.02, and any amended or
successor forms.
(3) Make FTDs and FTPs electronically
via the EFTPS or FTA and submit FTD information and FTP information electronically for the taxes deposited and the payments reported on applicable returns set
forth on Form 8655. A more complete
definition of the FTA “same-day” system
can be found at section 3.07 of Rev. Proc.
97–33, 1997–2 C.B. 371 (under the name
“electronic tax application”); the Treasury
Department’s www.eftps.gov site also provides information regarding these sameday payments.
(4) Receive duplicate copies of official notices, correspondence, deposit requirements, transcripts, or other information with respect to the tax returns described in section 4.02(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
filing the returns listed on Form 8655 is as
follows:

August 20, 2012

(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, or Forma 944(SP) also authorizes the
Reporting Agent to sign and file 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
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, or the Form 3921 or Form 3922 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 requirement 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.

August 20, 2012

.02 The scope of an Authorization for
making FTDs and FTPs and submitting
FTD information and FTP information 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 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 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) A Reporting Agent that makes
FTDs or FTPs for a taxpayer must do so
through the EFTPS or FTA, regardless of
the method the taxpayer specifies for such
deposits and payments, and regardless of
whether the taxpayer must make deposits,
payments, or information submissions
electronically.
(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.

269

(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:
(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 observe the rules of Rev. Proc. 2012–33,
2012–34 I.R.B. 272 and any successor
published guidance, or instructions posted
on www.irs.gov or www.eftps.gov in making electronic FTDs or FTPs on behalf of
a taxpayer, or submitting FTD information
or FTP information electronically.
(3) See section 13 of this revenue procedure for a list of other applicable guidance.
.04 Unless the instructions to the Form
8655 or any successor form provide otherwise, 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, but the preceding Authorization
regarding the taxpayer and the Reporting
Agent shall remain in effect except as modified by the new Authorization. Unless the
instructions to the Form 8655 or any successor form provide otherwise, a new Authorization must also be submitted to the
Service if a 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

2012–34 I.R.B.

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-

2012–34 I.R.B.

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.

270

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

August 20, 2012

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 file Forms 940 or
941 must formally apply to the Service
for electronic filing privileges because Reporting Agents (with the limited exceptions noted in section 5.06 of this revenue
procedure) must file such forms electronically. A Reporting Agent that intends
to use an Authorization to make FTDs or
FTPs (and submit related information), or
to file Form 944 electronically, must formally apply to the Service for those 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 electronically, 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 12 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 sections 4.02 or 5.05 of this revenue
procedure or Publication 1474.

August 20, 2012

(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,
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 of 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 irre-

271

vocably 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.
.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
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 effec-

2012–34 I.R.B.

tive 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 www.irs.gov or through
the mail by calling (800) 829–3676 to request a copy. 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 North Rulon White Blvd.
Ogden, UT 84201
Questions
regarding
Publication 1167 may be directed to
[email protected].
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, and Rev. Proc. 2009–51, 2009–45
I.R.B. 625.
(2) For electronic filing of Forms 940,
941, and 944, see Rev. Proc. 2007–40,
2007–1 C.B. 1488.
(3) For participation in EFTPS, see Rev.
Proc. 2012–33, 2012–34 I.R.B. 272.
(4) For the Service’s e-file program
generally, see Publication 3112, IRS e-file
Application and Participation.
(5) For rules on preparation and submission of Form 8655, see Publication 1474,
Technical Specifications Guide for Reporting Agent Authorization and Federal Tax
Depositors.
SECTION 14. EFFECT ON OTHER
DOCUMENTS
This revenue procedure modifies and
supersedes Rev. Proc. 2007–38, 2007–1
C.B. 1442.
SECTION 15. EFFECTIVE DATE
This revenue procedure is effective
November 19, 2012.
SECTION 16. PAPERWORK
REDUCTION ACT
The collection of information in this
revenue procedure has been reviewed and
approved by the Office of Management
and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–1058.
An agency may not conduct or sponsor,
and a person is not required to respond

to, a collection of information unless the
collection of information displays a valid
control number.
The collection of information in this
revenue procedure is in section 5.05. This
information is required to inform clients of
reporting agents that the clients remain liable for the taxes the agents must remit.
The information is also required to advise
the clients to enroll in the EFTPS. The collection of information is mandatory. The
likely respondents are business or other
for-profit institutions.
The estimated total annual recordkeeping and third-party disclosure burden will
be 12,750 hours. The estimated annual
burden per recordkeeper is three hours.
The estimated number of recordkeepers is
4,250.
Books or records relating to a collection
of information must be retained as long
as their contents may become material in
the administration of any internal revenue
law. Generally tax returns and tax return
information are confidential, as required
by 26 U.S.C. 6103.
SECTION 17. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Nathan Rosen of the Office of
Associate Chief Counsel (Procedure and
Administration). Mr. Rosen may be contacted at (202) 622–3630 (not a toll-free
number).

26 CFR 601.602: Tax forms and instructions.
(Also Part 1, §§ 6001, 6302, 6651, 6655, 6656, 31.6302–1.)

Rev. Proc. 2012–33
TABLE OF CONTENTS
SECTION 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 273
SECTION 2. BACKGROUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 273
SECTION 3. DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274
SECTION 4. GENERAL PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275
SECTION 5. REGISTRATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275
SECTION 6. AUTHORIZATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275
SECTION 7. ENROLLMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276

2012–34 I.R.B.

272

August 20, 2012