Rev. Proc.

26 CFR 301.6109–1: Guidance for qualification as an acceptance agent, and execution of an agreement between an acceptance agent and the Internal Revenue Service
(IRS) relating to the issuance of certain taxpayer identifying numbers.

Rev. Proc. 2006–10
TABLE OF CONTENTS
SECTION 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293
SECTION 2. BACKGROUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293
SECTION 3. DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294
SECTION 4. ACCEPTANCE AGENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294
SECTION 5. CERTIFYING ACCEPTANCE AGENT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295
SECTION 6. SUITABILITY CHECK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 296
SECTION 7. ACCEPTANCE AGENT AGREEMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 296
SECTION 8. EXPIRATION OF EXISTING ACCEPTANCE AGENT AGREEMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 297
SECTION 9. EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 297
SECTION 10. EFFECT ON OTHER DOCUMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 297
SECTION 11. PAPERWORK REDUCTION ACT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 297
SECTION 12. DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 298

SECTION 1. PURPOSE
This revenue procedure describes the
application procedures for becoming an
acceptance agent and the requisite agreement that an acceptance agent must execute with the IRS. Persons may wish to
become an acceptance agent for purposes
of facilitating the issuance of (1) IRS individual taxpayer identification numbers
(ITINs) to alien individuals who are ineligible to obtain social security numbers
(SSNs), or (2) employer identification
numbers (EINs) to other foreign persons
who need an EIN for Federal tax purposes.
This revenue procedure supersedes Rev.
Proc. 96–52, 1996–2 C.B. 372.
The four major changes to the revenue
procedure for becoming an acceptance
agent are as follows:
.01 Acceptance agent applicants may
be required to submit to suitability checks,
as explained in section 6 of this revenue
procedure.
.02 An acceptance agent agreement entered into after the publication of this revenue procedure will expire on December
31 of the fourth full calendar year after the
year in which the agreement goes into effect, as explained in section 7.02(8)(a) of

2006–2 I.R.B.

this revenue procedure. Accordingly, acceptance agents will have to periodically
reapply to retain their acceptance agent
status.
.03 Existing acceptance agent agreements in effect on the date of publication
of this revenue procedure will expire
on December 31, 2006, as explained in
section 8 of this revenue procedure. Acceptance agents subject to those expiring
agreements must reapply to retain their
acceptance agent status.
.04 Acceptance agents may request to
be included on a public list of acceptance
agents published periodically by the IRS,
as explained in section 4.02(3)(b)(vii) of
this revenue procedure.
SECTION 2. BACKGROUND
.01 Section 301.6109–1(d)(3) of the
Procedure and Administration Regulations provides general procedures for an
alien individual to obtain an ITIN that
require the submission of an application
form (Form W–7), together with documentation considered as evidence of the
alien individual’s identity and alien status.
Section 301.6109–1(d)(2) of the regulations provides general procedures for

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obtaining an EIN that require the submission of an application form (Form SS–4)
together with any supplementary statement as may be required. The regulations
require that an applicant for an ITIN or an
EIN furnish the information required by
the form, the accompanying instructions,
and any applicable regulations. An applicant for an ITIN or an EIN may submit the
application form directly to the IRS or, as
provided in §301.6109–1(d)(3)(iv), may
apply with the assistance of an acceptance
agent.
.02 In Rev. Proc. 96–52, the IRS provided guidance regarding the qualification
requirements for acceptance agents and
the execution of an agreement between an
acceptance agent and the IRS. Acceptance
agents facilitate and expedite the issuance
of ITINs and EINs by verifying the foreign
status and identity of the applicants. Since
the program’s inception, hundreds of acceptance agents have successfully assisted
individuals who are ineligible to obtain
SSNs to obtain ITINs. The IRS is pleased
with the success of the acceptance agent
program and values the contributions
made by acceptance agents. This revenue
procedure modifies screening requirements to ensure that acceptance agents

January 9, 2006

are adequately qualified to serve ITIN and
EIN applicants. Acceptance agent applicants now may be required to undergo
a suitability check, which includes a review of their tax filing histories to ensure
compliance with their tax obligations and,
in some cases, a credit history and FBI
background check. The new procedures
also call for the acceptance agent agreement to expire at the end of the fourth full
calendar year. These new requirements
are intended to ensure that ITIN and EIN
applicants continue to receive assistance
from credible and responsible acceptance
agents.

.05 Alien status refers to an individual’s
status as a non-U.S. citizen or non-U.S.
national.
.06 Identity refers to the fact of being the same individual as is represented,
claimed, or described.
.07 TIN (taxpayer identifying number)
refers to both ITINs and EINs.
.08 Form W–7 refers to IRS Form W–7,
Application for IRS Individual Taxpayer
Identification Number, including the Spanish-language version, IRS Form W–7(SP).
.09 Form SS–4 refers to IRS Form
SS–4, Application for Employer Identification Number.

SECTION 3. DEFINITIONS

SECTION 4. ACCEPTANCE AGENT

For purposes of this revenue procedure,
the terms listed below are defined as follows.
.01 An acceptance agent is a person
(i.e., an individual or an entity) who, pursuant to a written agreement with the IRS,
is authorized to assist alien individuals and
other foreign persons in obtaining ITINs or
EINs from the IRS. See section 4.01 of this
revenue procedure for the role of an acceptance agent. A person acting in its capacity
as an acceptance agent does not act as an
agent of the IRS and is not authorized to
hold itself out as an agent of the IRS.
.02 A certifying acceptance agent is a
person (i.e., an individual or an entity)
who, pursuant to a written agreement with
the IRS, is authorized to assist alien individuals and other foreign persons in obtaining ITINs from the IRS and who also
assumes a greater responsibility than an
acceptance agent in facilitating the application process for obtaining ITINs. The
certifying acceptance agent process does
not apply to obtaining EINs. See section
5.01 of this revenue procedure for the role
of a certifying acceptance agent. A person
acting in its capacity as a certifying acceptance agent does not act as an agent of the
IRS and is not authorized to hold itself out
as an agent of the IRS.
.03 An alien individual is an individual
who is not a citizen or a national of the
United States (U.S.).
.04 A foreign person is a nonresident
alien individual, a foreign corporation, a
foreign partnership, a foreign trust, a foreign estate, or any other person that is not
a U.S. person.

.01 Role of acceptance agent. The role
of an acceptance agent is to facilitate the
application process for the issuance of
TINs to alien individuals and other foreign
persons who need TINs for Federal tax
purposes. An acceptance agent facilitates
the ITIN application process by forwarding the completed Form W–7 (together
with the required documentary evidence)
to the IRS at the address listed in the Form
W–7 instructions. An acceptance agent
facilitates the EIN application process
by submitting to the IRS a Form SS–4
(together with any supplementary statement if required) by following one of the
procedures described in the Form SS–4
instructions.
.02 Application process for acceptance
agent.
(1) Eligible persons. Persons eligible to become acceptance agents include
a financial institution defined in section
265(b)(5) of the Internal Revenue Code
(Code) or §1.165–12(c)(1)(iv) of the regulations, a college or university that is
an educational organization defined in
§1.501(c)(3)–1(d)(3)(i), a federal agency
defined in section 6402(g) of the Code,
persons that provide assistance to taxpayers in the preparation of their tax returns,
and any other person or categories of persons that may be authorized by regulations
or IRS procedures. An eligible person
may be a U.S. person or a foreign person.
(2) Pre-application conference. Prior
to submitting a formal application, a person interested in becoming an acceptance
agent may, but is not required to, request a
telephone or in-person conference with the
IRS to explore informally the benefits and

January 9, 2006

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burdens associated with the role of an acceptance agent. Requests for pre-application conferences should be directed to the
Commissioner of the Wage and Investment
Division at (404) 338–8963 (not a toll-free
number).
(3) Written application.
(a) Where to apply. A person may apply
to become an acceptance agent by submitting a written request to:
Internal Revenue Service
Mail Stop 983
Andover, MA 05501
(b) Content of application. The application shall indicate that the person
is requesting permission to execute an
agreement with the IRS pursuant to
§301.6109–1(d)(3)(iv) of the regulations,
and in accordance with this revenue procedure. The application shall include the
following information:
(i) The applicant’s complete legal
name, street address, city, state, country,
zip code, EIN, and SSN or ITIN if an individual, and Electronic Filing Identification
Number (EFIN), if available. All acceptance agents must have EINs. Therefore,
if the applicant does not have an EIN, the
applicant must obtain an EIN by following one of the procedures described in the
Form SS–4 instructions;
(ii) A description of the type of person(s) the applicant expects to help obtain
a TIN (e.g., visiting professors, nonresident gaming winners, etc.) and the approximate number of persons the applicant expects to help during each calendar year;
(iii) A description of the applicant,
including the professional status of the
applicant (e.g., financial institution, educational organization, federal agency, tax
preparer, attorney, certified public accountant (CPA), etc.), the organizational status
of the applicant (e.g., corporation, partnership, sole proprietorship, etc.) and if the
applicant is an entity, the state, including
the District of Columbia (or if outside the
United States, the country) under whose
laws the entity is created or organized;
(iv) A list of the offices or branches, if
any, intended to be covered by the agreement and their locations, including mailing
addresses;
(v) A description of the business relationship the applicant has with the per-

2006–2 I.R.B.

sons whom it expects to assist in obtaining
TINs;
(vi) The name, telephone number, fax
number, and e-mail address of an individual the IRS can contact regarding the application; and
(vii) If the applicant assists with the
preparation of tax returns, the applicant
may request to be included on a public
list of acceptance agents published periodically by the IRS.
(c) Standard application form. Application should be made on Form 13551 (revised), Application to Participate in the
IRS Acceptance Agent Program.
(4) IRS review of application.
(a) Request for additional information.
Upon review of the application, the IRS
may request additional information.
(b) Determination and notification of
status. The IRS will determine whether
the applicant qualifies to become an acceptance agent and will notify the applicant in writing of this determination upon
completion of a suitability check as described in section 6 of this revenue procedure. If the applicant is approved as an acceptance agent, the IRS will provide written instructions to the applicant regarding
the procedures for entering into the acceptance agent agreement with the IRS.
SECTION 5. CERTIFYING
ACCEPTANCE AGENT
.01 Role of a certifying acceptance
agent. A certifying acceptance agent is a
person that is authorized under an agreement with the IRS to submit a Form W–7
to the IRS on behalf of an ITIN applicant
without furnishing supporting documentary evidence. Instead, when a certifying
acceptance agent submits a Form W–7 to
the IRS, it certifies to the IRS that it has
reviewed the appropriate documentation
evidencing the ITIN applicant’s identity
and alien status, and that it is maintaining
a record of such documentation. In addition, the certifying acceptance agent must
certify that, to the best of its knowledge
and belief, the documentation is authentic, complete, and accurate. As part of
the certification, the certifying acceptance
agent must describe the documentation
upon which it is relying. The certification
is not binding on the IRS, and, in appropriate cases, the IRS may request to see

2006–2 I.R.B.

appropriate documentation before issuing
an ITIN.
.02 Application process for certifying
acceptance agent.
(1) Written application. IRS permission to act as a certifying acceptance agent
is conditioned upon the acceptance agent’s
agreeing to verify documentation supporting the identity and alien status of an ITIN
applicant, maintain certain records, and
submit certain information to the IRS upon
request. As a result, in addition to the information required to be submitted with
an application to become an acceptance
agent as outlined in section 4.02(3) of this
revenue procedure, an applicant also must
state that it is applying for certifying acceptance agent status.
(2) Pre-application conference. Prior
to submitting a formal application, a person interested in becoming a certifying
acceptance agent may, but is not required
to, request a telephone or in-person conference with the IRS. Such a conference
provides an opportunity to address such
matters as the scope of the agreement,
corresponding obligations for the applicant that arise under the agreement,
and the nature of documentation, record
maintenance, and verification procedures
that arise under the agreement. Requests
for pre-application conferences should
be directed to the Commissioner of the
Wage and Investment Division at (404)
338–8963 (not a toll-free number).
.03 Agreement. The terms of a certifying acceptance agent agreement may
vary from case to case depending upon
such factors as local laws and practices,
know-your-customer procedures, supervisory controls, and the types of internal controls and recordkeeping procedures in effect in the normal course of the business
of the certifying acceptance agent. Generally, the certifying acceptance agent agreement will contain the terms and conditions
necessary to insure proper administration
of the process, described in section 7.02
of this revenue procedure, by which the
IRS issues ITINs to alien individuals. The
following terms for certifying acceptance
agents are in addition to those outlined in
section 7 of this revenue procedure for all
acceptance agents.
(1) Procedures for collecting, reviewing, and maintaining a record of required
documentation for assignment of an ITIN.

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A certifying acceptance agent agreement
will describe the procedures by which the
certifying acceptance agent will verify the
identity and alien status of ITIN applicants
and submit a certification to the IRS. To
the extent possible, procedures already in
place to identify persons for local regulatory purposes or as part of the certifying acceptance agent’s normal course of
business will be used to support the representations made by the applicant regarding
these matters. To the extent applicable, a
certifying acceptance agent may use documentation evidencing citizenship, nationality, residency, or immigration status to
support its determination of the alien status of ITIN applicants. The reliability of
any documentation should be evaluated by
the certifying acceptance agent on the basis of the type of information stated on the
document, the source of the document, and
the ease with which the document could be
counterfeited. If the IRS determines that
these requirements or practices are not sufficient, it may require that additional procedures and documentation be established.
The certifying acceptance agent will
agree to maintain a record of the documentation obtained and reviewed pursuant to
the obligations set forth in the agreement.
All documentation submitted with respect
to an ITIN applicant shall be maintained
for a reasonable period, as prescribed in
the agreement.
(2) Procedures for IRS compliance
checks of certifications. A certifying acceptance agent must also agree to furnish
supporting documentary evidence to the
IRS upon request in such manner as the
IRS and the certifying acceptance agent
will establish. In order to conduct periodic compliance checks, the IRS may
rely on sampling techniques and/or verification by random selection with ITIN
recipients to assure reliability of the certifying acceptance agent’s certifications
while limiting the disruption and burden
to the acceptance agent. The certifying
acceptance agent agreement will specify the manner in which IRS compliance
checks will take place (i.e., either on site
or through correspondence). Where the
certifying acceptance agent resides outside of the United States, in appropriate
cases, assistance may be obtained from
the tax authorities of the country where
the acceptance agent resides.

January 9, 2006

SECTION 6. SUITABILITY CHECK
In general, applicants for approval as an
acceptance agent or certifying acceptance
agent must pass a suitability background
check before being admitted into the acceptance agent program.
.01 Suitability Background Check.
(1) In general. Acceptance agent and
certifying acceptance agent applicants will
be subject to an IRS review of the applicant’s tax filing history to determine if the
applicant is in full compliance with filing
and payment responsibilities under the Internal Revenue Code and its regulations.
(2) Additional requirements.
(a) The acceptance agent or certifying
acceptance agent applicant or the applicant’s representative who has the authority to sign the acceptance agent or certifying acceptance agent agreement, if applicable, will be subject to the following requirements:
(i) A credit history check; and
(ii) An FBI background check.
(b) Any individual who is authorized to
practice before the IRS under Circular 230
and provides evidence of current professional status will not be subject to the requirements under section 6.01(2)(a)(i) or
(ii) for purposes of becoming an acceptance agent or certifying acceptance agent.
.02 Exceptions.
(1) Financial institutions, as defined
in section 265(b)(5) of the code or
§1.165–12(c)(1)(iv) of the Income Tax
Regulations, colleges and universities that
qualify as educational organizations under
§1.501(c)(3)–1(d)(3)(i), and casinos will
not be subject to the requirements under
section 6.01 of this revenue procedure, but
the IRS may consider the tax filing history
of the entity in evaluating an application
from such entity;
(2) Applicants who have passed the
suitability check for Electronic Return
Originator (ERO) status and who remain
in good standing with the IRS will not be
subject to the requirements under section
6.01 of this revenue procedure; and
(3) Federal agencies, as defined in section 6402(g) of the Code, will not be subject to the requirements under section 6.01
of this revenue procedure.

January 9, 2006

SECTION 7. ACCEPTANCE AGENT
AGREEMENT
.01 In general. An acceptance agent
agreement described in §301.6109–
1(d)(3)(iv)(A) of the regulations is an
agreement between the IRS and a person
authorized to act as an acceptance agent
on behalf of an alien individual or other
foreign person with respect to their need
to obtain TINs from the IRS. The Commissioner of the Wage and Investment
Division or his/her designee will sign the
agreement on behalf of the IRS. If the
acceptance agent is a person other than an
individual, the agreement must be signed
by an authorized representative of the acceptance agent.
.02 Terms and procedures. The terms of
an acceptance agent agreement may vary
depending upon such factors as the professional status of the applicant (e.g., financial institution, educational organization, U.S. federal agency, tax preparer, attorney, CPA, etc.), the organizational status of the applicant (e.g., corporation, partnership, sole proprietorship, etc.), and the
place of residence or organization of the
applicant (i.e., inside or outside the United
States). The acceptance agent agreement
will generally contain the following terms
and conditions to ensure proper administration of the process by which the IRS issues TINs to alien individuals and other
foreign persons.
(1) Procedures for providing TIN application forms. An acceptance agent shall
agree to maintain a supply of Forms W–7
for obtaining ITINs, and of Forms SS–4
for obtaining EINs. The acceptance agent
may use a substitute form that is approved
by the IRS. For example, if the acceptance
agent is a financial institution, the Form
W–7 or Form SS–4 may be incorporated
as part of an account opening package. See
Rev. Proc. 2004–62, 2004–2 C.B. 730, for
the procedures governing the use of substitute forms.
(2) Procedures for assisting in completion of TIN application forms. An acceptance agent shall agree to assist in the
preparation of the TIN application form.
For example, the acceptance agent should
confirm that every item included on the
application form has been completed and
should assist the TIN applicant in understanding the information required by the
application form. The acceptance agent

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should contact the IRS for assistance regarding any questions about the forms, application process, the requirement to have
TINs, etc., that it cannot reasonably answer. Questions regarding such matters
should be directed to the Commissioner of
the Wage and Investment Division at (404)
338–8963 (not a toll-free number).
(3) Procedures for IRS communication
with acceptance agent. The ITIN applicant’s signature on the Form W–7 authorizes the acceptance agent to communicate with the IRS regarding only the ITIN
applicant’s application. The acceptance
agent may act as an agent for the ITIN applicant with regard to any additional communication with the IRS that is necessary
for completion of the application form.
However, an EIN applicant must complete
and execute Form 2848, Power of Attorney
and Declaration of Representative, to authorize an acceptance agent to communicate with the IRS on the applicant’s behalf
in connection with a completed Form SS–4
application.
(4) Procedures for submitting TIN application forms. An acceptance agent shall
agree to submit promptly the TIN application forms or approved substitute forms
(together with the required documentation
for ITINs or the supplementary statement,
if required, for EINs) to the IRS at the mailing address specified in the agreement.
(5) Procedures for collecting and reviewing required documentation for assignment of an ITIN. A Form W–7 must
be accompanied by documentary evidence
of the ITIN applicant’s alien status and
identity. The types of acceptable documentary evidence may vary depending
upon such factors as the ITIN applicant’s
country of citizenship or nationality, the
ITIN applicant’s residency at the time of
the application (i.e., inside or outside the
United States), etc. The acceptance agent
must review the ITIN applicant’s documentation in order to determine whether
the documentation is of a type which the
IRS regards as reliable evidence of alien
status and identity. Examples of acceptable documentary evidence are provided
in the Form W–7 instructions. Generally,
ITIN applicants must submit the required
documentation during a personal interview
with the acceptance agent. The agreement
generally will require that original (or
certified copies of the original) documentation be submitted to the IRS with Form

2006–2 I.R.B.

W–7. All valid original documents will be
returned to the acceptance agent. Copies
of original documents, if allowed to be
submitted under the acceptance agent
agreement, will not be returned to the acceptance agent.
(6) Procedures for assisting taxpayers
with notification procedures in the event of
a change of alien status. When an acceptance agent knows that an individual assigned an ITIN has become eligible to obtain (or has, in fact, obtained) a SSN, such
acceptance agent shall agree to inform the
individual of the obligation to (1) apply for
a SSN, (2) stop using the previously-assigned ITIN upon receipt of the new SSN,
and (3) notify the IRS of this change in
alien status. The acceptance agent’s duty
with respect to this matter shall apply only
to situations in which the acceptance agent
has a continuing business relationship with
the individual. An alien individual may
become eligible to obtain a SSN if, for example, such individual has become a U.S.
citizen or a permanent U.S. resident (i.e.,
“green card” holder), or is lawfully permitted to work in the United States.
(7) Procedures for IRS verification of
compliance with acceptance agent agreement. The acceptance agent agreement
will specify the procedures by which the
IRS will verify the acceptance agent’s
compliance with the agreement. In particular, the procedures must enable the
IRS to verify that the acceptance agent
has adequate procedures in effect to assist applicants properly. The procedures
also must enable the IRS to verify that
the acceptance agent is complying with
any record retention requirements relating to the issuance of TINs. Verification
of compliance with the acceptance agent
agreement does not constitute an examination of the books and records of the
acceptance agent.
(8) Procedures regarding expiration
and termination of acceptance agent
agreement.
(a) Expiration. An acceptance agent
agreement shall be in effect on the date
the agreement is signed by an authorized
representative of the IRS and shall expire
on December 31 of the fourth full calendar
year after the year in which the agreement
became effective. Acceptance agents subject to expiring agreements who wish to retain their acceptance agent status must enter into new acceptance agent agreements

2006–2 I.R.B.

pursuant to the procedures set forth in this
revenue procedure. In order to avoid a
lapse in acceptance agent status, a new application should be filed with the IRS at
least six months prior to the expiration of
an acceptance agent agreement.
(b) Termination. In general, either the
acceptance agent or the IRS may terminate
the agreement after delivery of a notice of
termination to the other party. The decision to terminate an agreement is solely
within the discretion of the party giving
such notice. However, the IRS generally will not terminate an agreement unless the acceptance agent knowingly fails
to comply with procedures required by the
agreement or to perform any duty or obligation required in the agreement (including failing to exercise due diligence under
the agreement) and such failure constitutes
material non-compliance. In addition, the
IRS may terminate an agreement if the acceptance agent has misrepresented material information provided on its acceptance
agent application or on a TIN application.
Further, the IRS may terminate an agreement if the acceptance agent accepts a TIN
application with knowledge that material
information on the form is false. The acceptance agent may request that the IRS
reinstate the acceptance agent agreement
by submitting, within 30 days of termination, a written explanation to the ITIN Program Office, 401 West Peachtree Street,
Atlanta, GA 30308, of how the acceptance
agent proposes to correct the violation and,
if appropriate, of how it proposes to modify its procedures to ensure that such a violation will not occur in the future. The IRS
shall accept or reject the request, or make a
counterproposal, within 30 days of receipt
of the request. This decision is not subject
to appeal.
SECTION 8. EXPIRATION OF
EXISTING ACCEPTANCE AGENT
AGREEMENTS
Acceptance agent agreements and certifying acceptance agent agreements that
are in effect on the date of the publication
of this revenue procedure will expire on
December 31, 2006. Acceptance agents
and certifying acceptance agents subject
to expiring agreements who wish to retain their acceptance agent status must enter into new acceptance agent agreements
pursuant to the procedures set forth in this

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revenue procedure. To avoid a lapse in acceptance agent status, a new application
should be filed with the IRS by June 30,
2006.
SECTION 9. EFFECTIVE DATE
This revenue procedure is effective on
the date of publication.
SECTION 10. EFFECT ON OTHER
DOCUMENTS
Rev. Rul. 96–52 is superseded.
SECTION 11. PAPERWORK
REDUCTION ACT
The collection of information contained 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
1545–1499.
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 contained in this revenue procedure is in
section 4.02(3), section 5.02(1), and section 7.02(6). This information is required
to assist the IRS in issuing TINs to certain
alien individuals and foreign persons. In
addition, this information will be used
to enable the IRS to determine whether
persons qualify as acceptance agents. The
collection of information is required to
obtain an acceptance agent agreement.
The likely respondents are state or local
governments, business or other for-profit
institutions, federal agencies, and nonprofit institutions.
The estimated total annual reporting/recordkeeping burden is 24,960 hours.
The estimated average annual burden
per respondent/recordkeeper is 3 hours, 12
minutes. The estimated number of respondents/recordkeepers is 8,000.
The estimated annual frequency of responses is on occasion.
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

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information are confidential, as required
by 26 U.S.C. 6103.
SECTION 12. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Ethan A. Atticks of the Office of Associate Chief Counsel (International). For further information regarding
this revenue procedure, contact the Commissioner of the Wage and Investment
Division at (404) 338–8963 (not a toll-free
call).

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