Technical Specifications Guide For Reporting Agent ...
processing criteria, record layouts, and exhibits. This publication should be used in conjunction with Revenue Procedure (Rev. Proc.) 2012-32, 2012-34 I.R.B. 267 (previously Rev. Proc. 2007-38, 2007-25 I.R.B. 1442). For more information on reporting agents, search IRS.gov for “reporting agent technical fact sheet.” Changes
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