Technical Specifications Guide For Reporting Agent ...
authorized representative (See Rev. Proc. 2012-32, 2012-34 I.R.B. 267). An image on compact disc (CD), photocopy, or fax of the Forms 8655 is acceptable. Images provided on CD must be in Tagged Image File format (.tif). New RAAs must be submitted on Form 8655 with a revision date of May 2005 or later, or on an
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