Introduction›HIGHLIGHTS OF THIS ISSUE—Continued
SECTION 12. REVISION OF
Internal Revenue Bulletin 1996-4 · 2026-10-03 edition · updated 2026-10-04 · United States
COMPUTER SPECIFICATIONS BY THE SERVICE
.01 If a Publication is revised, the Coordinator(s), if necessary, will advise all current Agents to submit test tapes prior to filing under the new specifications. Failure to submit a test tape may later result in a Processing Interruption or an Error Rate exceeding 5 percent on returns filed on magnetic tape for which an Agent may receive a notice of suspension. See section 15 of this revenue procedure concerning the reasons for suspension of magnetic tape filing privileges.
.02 If an Agent is unable to comply with the changes in specifications, the
Agent must contact the appropriate Coordinator(s) for further instructions. See section 22 of this revenue procedure for addresses.
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