SEC. 5. TRANSMITTAL REQUIREMENTS

.01 The results of the electronic transmission will be posted to the (F)ile Status area of the IRP–BBS, however, no further

processing will occur until the signed Form 4804 is received . The transmitter must send the signed Form 4804 the

same day the electronic transmission is made. No return is considered filed until a Form 4804 is received by IRS/MCC.

.02 Form 4804 can be ordered by calling the IRS toll free forms and publication order number 1-800-TAX-FORM, (1-800-829-3676) downloaded from the IRP–BBS, or it may be computer generated. If a filer chooses to computer-generate Form 4804, all of the information contained on the original form, including the affidavit, must also be contained on the computer-generated form.

.03 The filer whose TCC is used in the ‘‘T’’ Record is responsible for submitting the transmittal Form 4804. .04 Forms 4804 may be mailed to the following addresses: If by Postal Service:

IRS-Martinsburg Computing Center ATTN: Electronic Filing Coordinator P.O. Box 1359, MS-360 Martinsburg, WV 25401-1359 If by truck or air freight:

IRS-Martinsburg Computing Center ATTN: Electronic Filing Coordinator Route 9 and Needy Road, MS-360 Martinsburg, WV 25401 .05 A signed Form 4804 submitted for electronically-filed information returns must still be sent the same day as the electronic transmission.

SEC. 6. INFORMATION REPORTING PROGRAM BULLETIN BOARD SYSTEM (IRP–BBS) SPECIFICATIONS

.01 The IRP–BBS is an electronic bulletin board system available to filers of information returns. In addition to filing information returns electronically, the IRP–BBS provides other capabilities. Some of the advantages of IRP–BBS are as follows:

(1) Notification within 10 workdays as to the acceptability of the data transmitted. (2) Immediate access to the latest changes and updates that affect the Information Reporting Program at IRS/MCC (program, legislative, etc.).

(3) Access to publications such as the Publication 1187 as soon as they are available. (4) Capability to communicate with IRS/MCC personnel. (5) Ability to retrieve information and files applicable to the IRP–BBS. .02 The IRP–BBS is available for public use and accessible using various personal computer communications equipment; however, electronic submission of information returns is limited to holders of valid TCCs. A TCC is not needed to access those portions of the IRP–BBS that contain forms and publications or to leave questions or messages for IRS/MCC personnel.

.03 Filers using IRP–BBS can determine the acceptability of files submitted by checking the file status area of the bulletin board. These reports are not immediately available but will be available 10 workdays after the transmission is received by IRS/MCC.

.04 Contact the IRP–BBS by dialing (304) 26 4-7070 . The communication software settings for IRP–BBS are:

• No parity

• Eight data bits

• One stop bit

• Full duplex

The communication software should be set up to use the fastest speed allowed by the filer’s modem.

.05 Due to the large number of communication products available, it is impossible to provide specific information on a particular software package or hardware configuration. Filers should contact their software or hardware supplier for assistance.

.06 IRP–BBS software provides a menu-driven environment allowing access to different parts of IRP–BBS. Whenever possible, IRS/MCC personnel will provide assistance in resolving any communication problems with IRP–BBS.

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.07 IRP–BBS can be accessed at speeds from 1200 to 28,800 bps. The speed is automatically negotiated for connection at the speed of the calling modem. The communication standards supported include Industry Standard 212A, V.22bis, V.32, V.32bis, V.34, and V.FC. Point-to-point error control is supported using the V.42 ITU–T standard or MNP 2–4. Data compression is supported using V.42bis ITU–T standard or MNP5.