Form 8655 2014

1474 Technical Specifications Guide for Reporting Agent Substitute Form 8655 If you want to prepare and use a substitute Form 8655 see Pub. 1167 General Rules and Specifications for Substitute Forms and Schedules. If your printed in the lower left margin of each substitute Form 8655 you file with the IRS. Revoking an Authorization If you have a valid Form 8655 on file with the IRS the filing of a new Form 8655 revokes the authority of the prior reporting agent beginning with the period indicated on the new Form 8655. NW IR-6526 Washington DC 20224. Do not send Form 8655 to this address. Instead see Where To File earlier. Where To File Send Form 8655 to Accounts Management Service Center MS 6748 RAF Team 1973 North Rulon White Blvd. Partnership including an LLC treated as a partnership or an unincorporated organization. Generally Form 8655 can be signed by any person who was a member of the partnership during any part of the tax period covered by Form 8655. Disclosure authority is effective upon signature of taxpayer and IRS receipt of Form 8655. The authority granted on Form 8655 will not revoke any Power of Attorney Form 2848 or Tax Information Authorization Form 8821 in effect. Signature of taxpayer For Privacy Act and Paperwork Reduction Act Notice see instructions. Title Cat. No. 10241T Date Form 8655 Rev. 8-2014 Page 2 General Instructions Purpose of Form Use Form 8655 to authorize a reporting agent to Sign and file certain returns. Ogden UT 84404 You can fax Form 8655 to the IRS. The number is 801-620-4142. Additional Information found in Pub. Taxpayer 1a Name of taxpayer as distinguished from trade name 2 Employer identification number EIN 1b Trade name if any 4 If you are a seasonal employer check here. Enter the beginning year of annual tax returns or beginning quarter of quarterly tax returns. See the instructions for how to enter the quarter and year. Sign Here I certify I have the authority to execute this form and authorize disclosure of otherwise confidential information on behalf of the taxpayer. Reporting agents must file returns electronically except as provided under Rev* Proc* 2012-32. You can find Rev* Proc* 2012-32 on page 267 of Internal Revenue Bulletin 2012-34 at www*irs*gov/pub/irs-irbs/irb12-34. pdf Make deposits and payments for certain returns Receive duplicate copies of tax information notices and other written and/ or electronic communication regarding any authority granted and Provide IRS with information to aid in penalty relief determinations related Note. 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 federal tax deposits FTDs and federal tax payments FTPs are made timely. See section 5. 05 of Rev* Proc* 2012-32. Employers who enroll in the Electronic Federal Tax Payment System EFTPS can view EFTPS deposits and payments made on their behalf under their employer identification number EIN. Where authority is granted for any form it is also effective for related forms such as the corresponding non-English language form amended return Form 941-X 941-X PR 943-X 944-X PR 945-X or CT-1X or payment voucher.