(1) Except as specified in paragraph (c)(2) of this section, for the purposes of this subpart, an attestation may be made by the application filer.
(2) The attestations specified in §§ 155.310(d)(2)(ii) and 155.315(f)(4)(ii) must be provided by the tax filer.
45 CFR § 155.300
Definitions. In addition to those definitions in 155.20, for purposes of this subpart, the following terms have the following meaning: