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Directory Results for Revenue Procedure 2004-42 - Qualified Payment Card Agent Determination. This procedure provides the requirements for a payment card organization to request and obtain an IRS determination that it is a Qualified Payment Card Agent (QPCA) for to Revenue Procedure 2004-46 - Rulings and determination letters.. This procedure provides a simplified alternate method for certain taxpayers to obtain an extension of time under section 301.9100OE3 of the regulations to make an allocation of