21.3.9. Processing Reporting Agents File Authorizations

(1) Form 8655, Reporting Agent Authorization, is used to authorize a designated agent to assist an employer in making required tax deposits and tax information filings to federal, state, and local governments. The Form 8655 allows a Reporting Agent (RA) to exercise the authorities listed below on behalf of their clients:

1. File and sign certain tax returns electronically, or on paper where authorized and electronic filing is not supported.

2. Make Federal Tax Deposits (FTDs) and submit FTD information electronically.

3. Receive duplicate copies of official notices, correspondence, transcripts or other information with respect to the electronic returns filed by the agent.

   Note: After consideration by the Taxpayer Communications Task group (TACT), an administrative decision was made to stop sending Reporting Agents inserts with their copy of taxpayer notices effective July 15, 2009.

4. Receive duplicate copies of official notices, correspondence, transcripts, filing frequency information or other information with respect to the FTDs submitted electronically by the agent.

   Note: Upon request, a RA is entitled to receive transcripts of accounts for tax periods in which the RA filed the return electronically. The RA is also entitled to request and receive a transcript reflecting tax deposits/payments submitted electronically by the RA. See IRM 21.2.3, Transcripts, for procedures on handling transcript requests, including required sanitizing of IDRS transcripts.

   Reminder: Reporting Agents are not entitled to receive transcripts for tax periods for which they were not authorized to act as the Reporting Agent for the taxpayer.

5. Provide information, as an "other third party," to assist the IRS in deciding whether reasonable cause exists for penalty abatement when related to a filing or payment made electronically by the RA. Under these circumstances, the RA can be advised as to whether or not the penalty will be abated at the time the determination is made. Form 8655, Reporting Agent Authorization, does not authorize the RA to request penalty abatement on behalf of the taxpayer, argue the facts or appeal a denied request without Form 2848, Power of Attorney and Declaration of Representative. The determination can be conveyed over the telephone to the RA named in the authorization because, once made, the determination to abate or charge the penalty becomes part of the return information.

(2) Reporting Agents File (RAF) authorizations, additions, deletions, and/or corrections are processed in the Ogden Accounts Management Campus. Any employee with Integrated Data Retrieval System (IDRS) access can research the RAF, but only RAF employees can add, delete or update the RAF. All Forms 8655 are mailed to:
Internal Revenue Service
Ogden Accounts Management Campus
MS 6748 RAF Team
1973 N Rulon White Blvd.
Ogden, Utah 84404

(3) The Restructuring and Reform Act of 1998, Section 3705, provides identification requirements for all IRS employees working tax related matters:

• IRS employees must give their title, last name, and identification/badge number during taxpayer telephone, face-to-face, and written contact.

• In addition, a telephone number is required on all taxpayer correspondence.

• Correspondex letters require a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to any questions the taxpayer may have about the correspondence, or the employee is asking the taxpayer to provide additional case-related information.

• If the taxpayer does not need to contact a specific employee, then the correspondence needs only an IRS telephone number and standard signature.

(1) The authority for receipt and processing of Form 8655, Reporting Agent Authorization, by Accounts Management is primarily provided in Treasury Regulations Section 31.6011(a)-7 and Section 31.6061-1, as described in Rev. Proc. 2012-32.

(1) IRM 1.1.13.7.3, Accounts Management (AM), provides various guidance for Accounts Management employees including the following:

• AM Operations Support (AMOS)

• Resources Management Training (RMT)

• Technology Assistance & Stakeholder Communication (TASC)

• Reports, Equipment, Phones (REP)

• Policy and Procedures BMF (PPB)

• Policy and Procedures IMF (PPI)

• Identity Protection Strategy & Oversight (IPSO)

• Field Directors, Accounts Management (AM)

(2) IRM 21.1.1, Accounts Management and Compliance Services Overview, provides guidance to employees assigned to the Accounts Management organization.

(3) The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. To help you understand what these rights mean to you and how they apply, read Publication 1, Your Rights as a Taxpayer, available at https://www.irs.gov/pub/irs-pdf/p1.pdf, or visit https://www.irs.gov/taxpayer-bill-of-rights.

(1) IRM 1.4.16, Accounts Management Guide for Managers, provides guidance for program management and review of programs assigned to Account Management.

(1) Goals, measures, and operating guidelines are listed in the yearly Program Letter.

(2) IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.

(1) Exhibit 21.3.9-1, Acronyms and Abbreviations Used in This IRM, contains a list of abbreviations and acronyms used in this IRM.

(1) The following IRMs are used in conjunction with this section:

• IRM 2.3.16, Command Codes RFINK and RAFRQ

• IRM 2.4.40, Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG

• IRM 3.13.2, BMF Account Numbers

• IRM 3.13.2.4.6, Change of Address

• IRM 3.13.222, BMF Entity Unpostable Correction Procedures

• IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655 Reporting Agent Authorization

• IRM 21.3.10.3.1.3, Form 8655, Reporting Agent Authorization

• Exhibit 21.2.2-2, Accounts Management Mandated IAT Tools

(1) Reporting Agents (RAs) are payroll service companies operating under the provisions of Rev. Proc. 2012-32 to perform certain tax responsibilities of other businesses (taxpayers/clients).

(2) In connection with these payroll services, RAs may file their client's employment tax returns electronically.

(3) RAs, Batch Filers and Bulk Filers may make electronic FTDs for their clients. These FTDs are submitted through the Electronic Federal Tax Payment System (EFTPS).

• A Batch Filer submits multiple EFTPS files at one time using a personal computer or telephone.

• A Bulk Filer uses Electronic Data Interchange (EDI) to transmit EFTPS payments.

(1) Form 8655, Reporting Agent Authorization, is used by taxpayers to designate a Reporting Agent (RA) to take certain actions on their behalf:

• Taxpayers may designate a RA to sign and file their federal employment tax returns electronically or on paper (if not required to file electronically).

• Taxpayers may designate a RA to make FTD and other federal tax payments on their behalf.

• Taxpayers may authorize a RA to receive copies of notices, correspondence, transcripts, filing frequencies, and deposit requirements with respect to the returns and/or payments filed by the RA.

Note: Beginning April 8, 2024, if the RA requests transcripts be deposited into a Secure Object Repository (SOR) mailbox, they will be required to provide their personal SSN. The RA must call the Practitioner Priority Service (PPS) line (866-860-4259, Monday-Friday 7:00 a.m. to 7:00 p.m. local time) for this request. This option cannot be offered on any other phone application. If the RA cannot call PPS, the transcript may be mailed to the taxpayer’s address of record. See IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655 Reporting Agent Authorization, and IRM 21.3.10.4.4.1, Transcript SADI Authentication for SOR Deposit, for more information.

• Taxpayers may authorize a RA to obtain otherwise confidential information pertaining to Form W-2 series information returns, including information for related civil penalties.

• Taxpayers may authorize a RA to obtain otherwise confidential information pertaining to Form 1099 series information returns, including information for related civil penalties.

• Taxpayers may authorize a RA/Filer to obtain information pertaining to Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), andForm 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c).

(2) Form 8655, Reporting Agent Authorization, is used by the taxpayer to provide this authorization to a RA/Filer.

• IDRS letters/notices are sent to the RA/Filer when the Notice Indicator "Y" is present on the RAF.

• The taxpayer authorizes the RA/Filer to receive letters, notices, etc., by checking the appropriate box on Form 8655.

• Once input to the RAF, either manually or via processing of an electronic file submitted through Secure Data Transfer (SDT), the notice indicator "Y" is shown on Command Code RFINK as "NOTICE>Y."

• An extra copy of any notice generated on the authorized accounts is systemically sent to the RA/Filer.

• If the notice indicator is "N," the RA/Filer is still authorized to discuss the returns and/or payments which were authorized on Form 8655 (and which appear on RFINK). However, letters, notices, or correspondence are not systemically issued to the RA/Filer.

Note: Form 8655 does not authorize the RA/Filer to represent the taxpayer in matters concerning "reasonable cause" for abatement of penalties. However, the RA may provide the IRS information as a third party to assist the IRS in the determination of whether "reasonable cause" exists for penalty abatement.

(3) The receipt of a new Form 8655 does not revoke the prior reporting agent's authorization. The prior authorization will remain in effect for all periods from the beginning period through the ending period. It also does not revoke Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, on the Centralized Authorization File (CAF).

(4) A RAF authorization starts with the "Beginning Period" indicated on Form 8655 and remains in effect through the end date. The tax period that appears on CC RFINK represents the "Beginning Period."

(5) Form 8655 does not authorize a RA/Filer to request a change of address for the client/taxpayer. Change of address requests must be submitted by the taxpayer/client (generally on Form 8822-B, Change of Address or Responsible Party - Business). See IRM 3.13.2.4.6, Change of Address, for more information.

(6) Form 8655 may be used to validate/verify one of the taxpayer entity items (name, address, or EIN) if two of the three items are known. For example, if the Reporting Agent wants the EIN verified, they must verify the name and address. The information can be shared with the Reporting Agent verbally, in writing with an appropriate C letter, or via fax.

(7) Form 8655 can be obtained at www.irs.gov.

(1) The Reporting Agent File (RAF) is a database that contains:

• Reporting Agent records

• Taxpayer/Client records

(2) The RAF is researched by Reporting Agent Employer Identification Number (EIN) to determine whether a Reporting Agent is on the RAF.

(3) The RAF is researched by taxpayer EIN to determine:

• Reporting Agent authorized by the taxpayer

• Sequence Number of the RAF record

• Applicable tax forms and/or payments authorized by the taxpayer

• Beginning period for each tax form and/or payment authorized

• Date current authorization was established on RAF

• Authorization for Reporting Agent to receive notices

(1) A Transaction Code (TC) 960 is set in a taxpayer’s entity record on Master File when a taxpayer account is added to the RAF, or if there is a change in authorities granted. The posting of the TC 960 establishes and/or updates the RAF Filing Indicators and EFTPS Indicators on the taxpayer's account discussed in IRM 21.3.9.2.5, RAF Filing Indicators and RAF EFTPS Indicators.

(2) A TC 961 is generated when an account is removed from the RAF. This transaction turns off the RAF Filing Indicators and EFTPS Indicators by updating all field values to zeros. A TC 961 is only generated when a taxpayer’s relationship with a Reporting Agent ends and is not being replaced with another Reporting Agent.

(3) It takes at least two cycles for the RAF Filing Indicators and EFTPS Indicators to be set at Master File by the RAF input. If the RAF input does not pass through Master File validation, or if the filing requirements and EFTPS Indicators mismatch, then the RAF TC 960 unposts. See IRM 21.3.9.7, Resolving RAF Unpostables, for a list of common RAF unpostables.

(4) A programming problem was discovered and corrected in April of 2016. For an indeterminate period of time, certain TC 960 transactions were not systemically posted to Master File. Although Master File dropped the TC 960 transactions in the situations discovered, the RAF indicators for the impacted cases were in fact correctly set. Accordingly, there is no taxpayer or Reporting Agent impact arising from these missing transaction codes and no recovery effort is therefore anticipated. However, it should be kept in mind that the RAF must be researched as appropriate via Command Code RFINK anytime RAF Filing Indicators or EFTPS Indicators are present even if a TC 960 is not posted to BMFOLE.

(1) Taxpayer account records on Master File contain RAF Filing Indicators and RAF EFTPS Indicators. These indicators:

• Show which tax forms and/or types of FTD payments for which a taxpayer has authorized a RA/Filer to act on their behalf.

• Are used by Master File programs to trigger issuance of appropriate duplicate notices and letters to authorized RA/Filers (and for other purposes).

(2) RAF Filing Indicators and RAF EFTPS Indicators are shown on IDRS in two different locations: CC ENMOD and BMFOLE.

(3) CC ENMOD shows this information in a sixteen-digit field titled RAF-INDS. Each digit represents the tax forms (position 1-7) and payments (position 8-16) as shown in the tables below for which the RA has authorization.

RAF Filing Indicators

(4) Command Code BMFOLE reflects the same data described above but it is found under two headings and is displayed in a different format:

• "RAF FILING INDS":— Each form for which filing authority can be granted is listed and followed by a one-digit field. The field values are 0 to indicate no authorization on file and 1 to indicate an authorization is on file.

• "RAF EFTPS INDS": — Each form for which EFTPS payment authority can be granted is listed and followed by a one-digit field. The field values are 0 to indicate no authorization on file and 1 to indicate an authorization is on file.

(1) Refer to IRM 2.3.16, Command Codes RFINK and RAFRQ, for information concerning Command Code RFINK.

(2) Refer to IRM 2.4.40, Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG, for information concerning these command codes.

(3) CC RFINK is used to research the RAF history.

• CC RFINK without a definer is used to research taxpayer account history.

• CC RFINK with definer "R" is used to research Reporting Agent accounts.

• CC RFINK with definer "L" is used to research taxpayer accounts for specific tax modules, payment modules, Form 1099, Form 3921, Form 3922, Form W-2, and disclosure fields for a particular RA.

(4) CC RFRTM is used to request the format for RFADD and RFUPT. This command code must be preceded by CC RFINK.

• CC RFRTM without a definer brings up the format for RFADDM or RFADDT, depending on which accounts RFINK found on the RAF file.

• CC RFRTM with definer "T" brings up the format for RFUPT.

(5) CC RFADD is used to add or modify authorization information on the RAF. This command code must be preceded by CC RFRTM.

• CC RFADD with definer "M" is used to delete, add, revoke, or end date additional modules to taxpayer information already on the RAF.

• CC RFADD with definer "T" is used to add new taxpayer information to the RAF. This information appears on the screen immediately after real-time input.

(6) CC RFUPT is used to update taxpayer information on the RAF. This command code must be preceded with CC RFRTM.

(7) CC RFRMA is used to request the format for AFADT and AFUPT. This command code must be preceded with CC RFINK(R).

• CC RFRMA with definer "T" brings up the format AFADT.

• CC RFRMA with definer "M" brings up the format for AFUPT.

(8) CC AFADT is used to add Reporting Agent information to RAF.

(9) CC AFUPT is used to modify Reporting Agent information on RAF.

(1) Paper Reporting Agent's Lists (RALs) and accompanying Forms 8655, Reporting Agent Authorization, must meet the following conditions:

1. RAs/Filers must submit one copy of their RAL.

2. RALs must be prepared in the format specified in Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors.

3. RALs must list clients in EIN order.

4. A Form 8655 must be attached for every EIN on the listing.

5. Form 8655 must be sorted in EIN order.

6. Each Form 8655 must be complete as shown in IRM 21.3.9.3.2, Review of Form 8655, Reporting Agent Authorization .

7. Information on each Form 8655 must be legible.

(2) If the Reporting Agent's List (RAL) does not meet all the conditions above, then correspond with the RA/Filer for missing information, or return the RAL and Form(s) 8655 to the RA/Filer.

(3) Use CC RFADD with definer "T" to add the accounts (Tax Return Modules and Payment Modules) to the RAF. The system will validate the EIN, name control and filing requirements. Underline or edit the name control on the Reporting Agent's List and Form 8655.

(4) If you receive a terminal response error message:

1. Refer to IRM 2.4.40, Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG, to resolve input errors.

2. Refer to IRM 21.3.9.4.2, ERROR Listings RAF9642I, to resolve obvious errors.

3. Refer to IRM 3.13.2, BMF Account Numbers, and IRM 21.3.9.4.2, ERROR Listings RAF9642I, to resolve EIN, name, filing requirement and/or Employment Code errors.

4. Refer to IRM 21.3.9.6.4, Application for Approval, if the Reporting Agent is not on RAF.

(5) When a mismatch cannot be resolved, return Form 8655 to the RA and annotate the Reporting Agent's List with the appropriate information.

(6) Once all name controls are edited and all Forms 8655 are added to the RAF, return the edited copy of the Reporting Agent's List to the RA.

(7) Forms 8655 will be maintained in the RAF area until sent to Files. Once in Files, they are maintained for one year after the processing year and are then destroyed as outlined in Document 12990, Records and Information Management Records Control Schedules, (RCS) 29 - Wage and Investment (W&I) Records, Item 346.

(1) If a paper Form 8655, Reporting Agent Authorization, is received with a revision date prior to May 2005, return the form to the RA/Filer using the appropriate letter and advise they are using an obsolete version of the form. Notify the RA/Filer that Form 8655 is available from the IRS website at www.irs.gov.

(2) Review each Form 8655 filed on paper for completeness. Verify the following are present:

1. Clear identification of the taxpayer. Review the name, address, and employer identification number (EIN). The presence and accuracy for two of these three elements is sufficient if the missing or incomplete item can be perfected.

2. Reporting Agent name, EIN, and complete address. If the RA is established on the RAF and changes have been made to his mailing address, phone number, and/or fax number, the RAF must be updated.

   Note: Special requests made by Reporting Agents (e.g. request for fax, phone, or address to be updated per Form 8655) will be reflected in the comments field on CC RFINKR.

   Caution: If the RA name entered on Form 8655 does not match the name currently reflected in RAF, reject the form back to the RA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3. Line 15, Authorization of Reporting Agent to Sign and File Returns, must be completed by the RA as follows:
   Annual tax returns-Enter the beginning year in "YYYY" format.

   Note: When Form 944 authorizations are added to the RAF, programming automatically adds the same authority for Form 941.

   
   Quarterly tax returns-Enter the beginning quarter in "MM/YYYY" format, where "MM" is the ending month of the quarter the named reporting agent is authorized to sign and file tax returns for the taxpayer. This information will be input with input dates on RAF with the ending of the quarter 3, 6, 9, and 12. If the RA has input a date in this field, input the quarter which contains this date. If a specific date cannot be identified, use the taxpayer's signature date to determine the starting quarter.

   Note: When Form 941 authorizations are added to the RAF, programming automatically adds the authority for Form 944 with beginning year in "YYYY" format.

4. Line 16, Authorization of Reporting Agent to Make Deposits and Payments, must be completed by the RA as follows:
   Use "MM/YYYY" format to enter the starting date, where "MM" is the first month the named Reporting Agent is authorized to make deposits or payments for the taxpayer. If a specific date cannot be identified, use the taxpayer's signature date to determine the starting month.

   Exception: Forms 8655 submitted through SDT may contain dates as mentioned above. However, when inputting manually using the IAT tool, this information will be input on RAF with the ending of the quarter 3, 6, 9, 12 which contains the starting month.

   Note: When Form 941 authorizations are added to the RAF, programming automatically adds the same authority for Form 944 .

   Example: Form 8655 Line 16 shows the Reporting Agent is authorized to begin making deposits/payments for Form 944 as of 7/2023. Form 944 is an annual return and IAT programming defaults to the annual ending date. The RAF will show 202312 for deposits/payments.

5. Line 17, Duplicate Notices to Reporting Agents (Form 8655 revision October 2018):
   Input to RAF when the box is checked to authorize the RA to receive copies of notices from the IRS.

6. Line 17, Disclosure of Information to Reporting Agents (Form 8655 revision August 2014 and earlier), consists of the following:
   Line 17a (Disclosure Field) — No input necessary. Beginning in 2007, RAF programming was changed to automatically record disclosure authority for the RA even if line 17a is not marked by the client; entries on Lines 15 or 16 establish associated disclosure authority regardless of the presence of an entry on Line 17a.
   Line 17b (Notice Indicator) — Input to RAF when the box is checked to authorize the RA to receive copies of notices from the IRS.

7. Items 18a (Form W-2 series), 18b (Form 1099 series) and/or 18c (Form 3921 and Form 3922) are not "mandatory" fields for the RA/Filer. However, if there is an entry for lines 18a, 18b, and/or 18c, this information must be input on the RAF.

   Note: The authority for the Form W-2 series is limited to years 2004 and subsequent. The authority for the Form 1099 series is limited to years 2006 and subsequent. The authority for Form 3921 and Form 3922 is limited to years 2010 and subsequent.

8. The taxpayer's signature, title, and date.

   Note: The signature on Form 8655 is evidence that the individual or officer is authorized to sign. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

   Reminder: Electronic signatures are acceptable. See IRM 21.3.9.3.4, Electronic Signature on Form 8655, for more information.

   Caution: The date of the signature must be within 1 year from current date.

(3) If Form 8655 is not complete, return the form to the RA/Filer using the appropriate letter requesting the missing information.

(1) Rev. Proc. 2012-32 states "an authorization may be submitted on Form 8655, Reporting Agent Authorization, with a revision date of May 2005 or later or on an approved substitute form."

(2) Reporting Agents must seek approval in accordance with Publication 1167, General Rules and Specifications for Substitute Forms and Schedules, prior to making use of a substitute Form 8655.

(3) If the substitute form is approved for use, the Reporting Agent is provided with an approval code which consists of three alpha characters and must be printed in the lower left margin of each substitute Form 8655 filed with the IRS. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) Section 01.03 of Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors, describes the approved electronic signature (e-Signature) methods for Form 8655, Reporting Agent Authorization.

(2) Because e-Signature methods have been published in Publication 1474, any Reporting Agent that implements the exact process described in Publication 1474 can submit electronically signed Forms 8655 to the IRS without prior approval.

(3) Reporting Agents who adopt an approved e-Signature method as described in Section 01.03 of Publication 1474 are required to follow all other requirements for Authorizations, including but not limited to submitting paper copies of Authorizations to the Internal Revenue Service and retaining a copy or reproducible image of each completed, original Form 8655 as discussed in Section 03.01 of Publication 1474. However, RAs who adopt an approved e-Signature method as described in Section 01.03 of Publication 1474 and who are required to file Reporting Agent’s Lists electronically (exceeds the 100 per week submission threshold described in Section 01.05 of Publication 1474 and in Rev. Proc. 2012-32 (2012-34 I.R.B. 267)) will not be required to submit copies of such Authorizations when submitting the Reporting Agent’s List.

(1) Form 8655, Reporting Agent Authorization, may be received without a Reporting Agent's List (RAL). Take the following actions as appropriate:

1. Review these forms for completeness. See IRM 21.3.9.3.2, Review of Form 8655, Reporting Agent Authorization.

2. Research CC RFINK to determine whether the taxpayer is already on the RAF. See IRM 21.3.9.6.1, Change Agents (Account already on RAF).

3. If the taxpayer account is not already on the RAF, then add the account to RAF using CC RFADD with Definer T. Forms will be maintained in the RAF area.

4. If the Reporting Agent is not on RAF, see IRM 21.3.9.6.4, Application for Approval.

(1) The Accounts Management Campus will return a validated Reporting Agent's List to the Reporting Agent, if one is provided per Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors, within 30 days of receiving a formal application (e.g., Form 8655).

(1) After a RA's electronic file is run through the RAF26 and RAF70 programs, the RAF Function:

1. Associates Form 8655 with the ADD Listing.

2. Removes the related accounts from RAF using CC RFADD with definer "M" for any Forms 8655 not received and annotates the ADD Listing "Form 8655 not received — Deleted from RAF."

3. Removes the related accounts from RAF for any Form 8655 that is illegible and annotates the ADD Listing "Form 8655 illegible — Deleted from RAF." Returns the Form 8655 to the RA with the ADD Listing.

4. Returns one copy of the ADD Listing to the RA when all Forms 8655 have been associated. Annotates the listing as needed for any accounts deleted from the RAF.

5. Files one copy of the ADD Listing by date and RA name.

6. Maintains a six-month file, destroying (per local procedures) the oldest listings on a monthly or weekly basis.

7. Maintains file in the RAF area.

(2) The formats for annotating the ADD Listing is shown in the table below:

(1) After a RA's electronic file is run through the RAF26 and RAF70 programs, the RAF Function:

1. Associates Form 8655 with the ERROR Listing.

2. Annotates the ERROR Listing, "Form 8655 not received — Not added to RAF," for any Form 8655 not received.

3. Annotates the ERROR Listing, "Form 8655 illegible — Not added to RAF for any Form 8655" that is illegible. If illegible, do not add to RAF and return the form to the RA with the ERROR Listing.

4. Corrects obvious errors, such as: typographical errors in the name line, transposed figures in the EIN, misspelled words in the name line, and "Doing Business As" (DBA) names used instead of Sole Proprietor/Owner's name.

5. Edits corrections to the name line only when it is entirely different from what is listed on the form.

   Note: The input data from the RA electronic files has already been input to RAF. If you are returning Form 8655, for any error condition, the information must be deleted off RAF.

6. Returns any Form 8655, with a listing, to the RA for any error condition which cannot be resolved by correcting obvious errors or by following any other specific section in this IRM.

7. Retains a copy of the electronic ERROR Listing once all Forms 8655 have been associated, all error conditions have been resolved, and all accounts have been added to the RAF.

8. Files the electronic ERROR Listing by date and RA name.

9. Maintains a six-month file, destroying (per local procedures) the oldest listings on a monthly or weekly basis.

10. Maintains file in the RAF area.

(2) The formats for annotating the Error Listing are shown in the table below:

(1) The IRS will generally validate and return ADD Listings to the Reporting Agent within 10 business days of receipt.

(2) Error Listings are returned to the Reporting Agent within 30 days of receipt.

(1) When a paper DELETE listing is received from a RA, manual processing is required as follows:

1. Verify whether the taxpayer is still recorded on RAF with the RA.

2. If the RA is still reflected on RAF for the taxpayer, use CC RFADD with definer M to end date specified modules on RAF.

3. If the taxpayer's record on RAF has already been updated to show a newer/different RA, then do not delete/end date the account from RAF.

4. File DELETE Paper Listings by date and RA name. Hold for one year, then follow local procedures for destruction.

(1) When a taxpayer wants to revoke an existing authorization, they must send a copy of the previously executed Form 8655 and re-sign the copy of the Form under the original signature. They should write REVOKE across the top of the form. A statement can be submitted in lieu of the form, provided the statement is signed by the taxpayer and indicates that the authority of the reporting agent is revoked.

(2) A Reporting Agent can withdraw from authority by filing a statement with the IRS or by using a delete listing. The statement must be signed by the reporting agent (if filed on paper) and identify the name and address of the taxpayer and authorization(s) from which the reporting agent is withdrawing.

(3) When documentation as described in paragraphs one and two above is received, take the following action:

1. Verify whether the taxpayer is still recorded on RAF with the RA.

2. If the RA is still reflected on RAF for the taxpayer, use CC RFADD with definer M to end date specified modules on RAF.

3. If the taxpayer's record on RAF has already been updated to show a newer/different RA, then do not delete/end date the account from RAF.

4. File loose Form 8655/ statements by date. Hold for one year, then follow local procedures for destruction.

(1) RAF is systemically updated to end date the Reporting Agent record for each taxpayer identified in a delete type electronic file. The RAF9647I is a delete listing generated when processing of the electronic file is complete.

(2) Only one copy of the DELETE Listing is needed — a copy is not sent back to the RA.

(3) File DELETE Listings by date and RA name. Hold for one year, then follow local procedures for destruction.

(1) Accounts that cannot be validated do not systemically delete from RAF and print out on DELETE Error Listing (RAF9643I). No action by the RAF Function is required.

(1) CC RFINK may indicate the taxpayer is already on the RAF with another RA. This indicates the account was not deleted from RAF when the taxpayer terminated with the previous RA and the previous RA may need to be replaced by updating to the present RA with new Beginning/Starting period dates. Take the following action:

(1) Whenever a business changes its name or any correction is made to its name line on Master File, the RAF must also be changed or updated. As appropriate:

1. Make any necessary change to the Master File name line using CC BNCHG.

2. Wait two cycles for the entity change to post.

3. Update the RAF to match Master File.

(1) The following guidance must be followed if the client is unable to sign Form 8655:

(1) RAs who want to file their client's tax returns electronically must formally apply to the IRS for this privilege. These RAs must follow guidelines in Rev. Proc. 2012-32 or Rev. Proc. 2007-40 (whichever is appropriate) or subsequent revisions.

(2) RAs and EFTPS filers who desire to make electronic FTDs for their clients must follow guidelines in Rev. Proc. 2012-34 or subsequent revisions.

(3) RAs/Filers send their applications to the appropriate Accounts Management Campus per the Revenue Procedures.

(4) As part of the application process, RAs/Filers must:

• Attach a list of all clients/taxpayers for whom they will file returns. This list is called a Reporting Agent's List (RAL).

• Attach a completed Form 8655 (both signed and dated) for each client/taxpayer on the RAL.

(5) RAs filing more than 100 Form 8655 Authorizations per week must submit their RAL as an electronic file through Secure Data Transfer (SDT) instead of on paper. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) The RAF is a file of all authorized RAs, Batch Filers and Bulk Filers and their authorized clients. When the RA/Filer is approved for electronic filing of tax returns and/or FTDs, an account must be established on the RAF for the RA/Filer. Take the following steps to add a RA/Filer to the RAF:

1. Research Master File to verify the RA's Employer Identification Number (EIN), name, and address.

2. Research the RAF using Command Code (CC) RFINK with definer "R" to verify whether the RA is already on the RAF.

3. If the RA is not on the RAF and the Form 8655 requests the electronic filing of Form 941, Employer’s Quarterly Federal Tax Return, Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, and/or Form 944, Employer’s Annual Federal Tax Return, send the appropriate letter to the RA asking for the missing information.

4. After verification steps are complete, use CC AFADT to add the EIN, name, and address of the RA/Filer to the RAF.

   Note: CC AFUPT is used to update information on the RAF for previously established RAs.

(1) When Reporting Agents are involved in a merger, take over, or buy out, forward copies of the purchase or acquisition documents to the Ogden RAF Function. The RAF function will examine the documentation and, on an as needed basis, will forward it to Counsel for advice. Since these acquisitions can be complex, determinations on the need for submission of new Forms 8655 for existing clients are made on a case by case basis.

(1) Determine whether the notice is undeliverable or unclaimed.

(2) Unclaimed mail is usually certified mail that has not been claimed by the recipient. Unclaimed does not necessarily mean undeliverable.

(3) Undeliverable mail is identified as mail received that states:

• Reporting Agent (RA) has moved with no forwarding address.

• No receptacle unable to forward.

• Attempted - Not Known unable to forward.

• No such address return to sender.

• Not deliverable as addressed - return to sender.

• Box closed unable to forward.

(4) If RA notices or letters are returned as undeliverable:

1. Check RAF to determine if the authorization is still valid.

2. If valid, attempt a phone call to the RA.

3. If contact is made, verify address and make changes as necessary using CC RFRMAT to update the address.

4. If unable to establish contact with the RA, either phone or send the applicable correspondence to the taxpayer requesting a current address for the RA.

Note: If the RA determined they will no longer be filing tax returns or making FTD submissions for a taxpayer, the RA should notify the IRS. This is done by submitting a Reporting Agent's List marked delete (either electronic file through SDT or paper as appropriate). Also see IRM 21.3.9.8.2, Reporting Agent Undeliverabble - Authorization No Longer-Valid.

(1) If telephone contact with the Reporting Agent or taxpayer reveals there is no longer an association with the taxpayer:

1. Request a statement of revocation to be mailed or faxed to the RAF team for removal of the RA from the taxpayer’s account.

2. Once revocation is received, process accordingly.

(1) For current adds, deletes, or updates from both RAF26/70 and RAF Command Codes; RAF39 creates TC 960 and TC 961 transactions. These transactions post at Master File to set the RAF Filing Indicators and RAF EFTPS Indicators in the Entity record.

(2) RAF39 is run weekly.

(3) RAF39 Output Files:

• RAF391 — RAF TC 96X File

• RAF3941 Run Control Report

(1) RAF42 reads in RAF database information.

(2) It creates a listing, RAF4201, containing name and address information for all RAs and their clients.

(3) RAF42 is run weekly.

(4) RAF42 Output Files:

• RAF4201 — BMF Name and Address File (cumulative file)

• RAF4202 — Error Report of Invalid Records

• RAF4241 — Run Control Report

• RAF4203 — Control File

(1) This is a special program that is run at the request of the RAF Function.

(2) RAF41 produces a list of taxpayers, by Reporting Agent, and the associated module information (MFT and Tax Period) as shown on the RAF database at the time of running.

(3) The output information is sent to the Reporting Agent to aid them in database matching and reconciliation.

(4) CC RAFRQ is used to order compare listings. The output file is on Control-D as RAFREPT COMPARE LISTING.

(5) RAFREPT is sometimes called RAF COMPARE.

(6) RAFREPT is run upon request.

(7) RAFREPT Output Files:

• AGTFIL01 — Agent File

• AGTRPT01 — Agent File Report

(1) This run sends client information to be added, revoked, end dated, or deleted from the RAF database. It processes ADDs and DELETES.

(2) RAF26 is run upon receipt of an electronic file from a RA.

(3) RAF26 Output Files:

• RAF2601 — ERROR Listing

• RAF2641 — Run Control Report

(1) This run reads the Reporting Agent ADD/DELETE file and produces the following listings and reports — the ADD listing, DELETE listing, ADD error listing, DELETE error listing, and RUN CONTROL report.

(2) RAF70 is run every time RAF26 is run.

(3) RAF70 Output Files:

• RAF9645I — RAF70 ADD Listing

• RAF9643I — RAF70 ADD ERROR Listing

• RAF9640I — Run Control Report

• RAF9647I— RAF 70 DELETE Listing

• RAF9643I — RAF 70 DELETE ERROR Listing

(1) RAF08 is run daily.

(2) The run creates a report that contains RA, taxpayer and MFT information.

(3) The report is created for each RA whose client(s) (TP) has revoked their authorization to a different Reporting Agent.

(4) The report is sent to each of the old Reporting Agents.

(5) RAF08 Output File:

• RAF0831 — RAF08 Reporting Agent Report Revoke report

• RAF0802 — RAF 08 Run Control Report

(6) RAF08 is sometimes called the RAF Revoke Listing.