An Electronic Participant is considered in one or more categories or business types listed below, depending on the specific function(s) the Electronic Participant performs in relation to the Information Provider or IRS: Terminal Operator and Carrier Information Providers: In order to participate in the IRS Excise Electronic Filing Program, each Terminal Operator and/or Carrier (Information Provider) must submit a letter of application (LOA). If the Information Provider has authorized a power of attorney with respect to any matters related to Form 720-TO and/or 720-CS, a copy of Form 2848 PDF - Power of Attorney, must be attached. If you choose to use a Transmitter to electronically file IRS Excise information and you want the Transmitter to receive your TS-997 and TS-151, submit Form 8821 PDF with the LOA, naming the approved Transmitter you are using. Transmitter: A third party Transmitter must complete the Transmitter letter of application (LOA). The Transmitter receives data from its clients, reformats the data if necessary according to the Electronic Data Interchange (EDI) requirements defined in IRS Publication 3536 and may also transmit the returns to the IRS. The Transmitter may also provide the service of formatting and forwarding all IRS Excise acknowledgments to the Information Provider. Transmitters do not have signature authority. Transmitters may design or produce software used to: Prepare returns Format Form 720-TO, 720-CS, and schedules according to IRS specifications for electronic filing Transmit the Forms 720-TO and/or 720-CS and the related schedules directly to IRS Acceptance to participate in the electronic filing program does not imply endorsement by the IRS or the Treasury Department of the software or quality of services provided.