SEC. 3. TEST FILES

.01 Filers are not required to submit a test file; however, the submission of a test file is encouraged for first time electronic filers in order to resolve any data or communication problems prior to the filing season. If filers wish 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 problems are encountered while transmitting the electronic test file, contact IRS/MCC for assistance. .03 Filers can verify the status of their transmitted test data by dialing the IRP–BBS. This information will be available within 10 workdays after their transmission is received by IRS/MCC.