SEC. 3. TEST FILES

.01 Filers are not required to submit a test file. The purpose of test files is to resolve any data or communication problems prior to the filing season. If a filer wishes to submit an electronic test file for Tax Year 1995 , it must be submitted to IRS/MCC December 1, 1995, through February 15, 1996 .

.02 If a filer encounters problems while transmitting electronic test files, IRS/MCC should be contacted for assistance. .03 A password must be obtained before submitting an electronic test file. .04 Bisynchronous electronic test files will be processed and filers will be notified as to the acceptability of their data within 5 workdays of the date the data and transmittal Form 4804 are received by IRS/MCC.