Introduction›HIGHLIGHTS OF THIS ISSUE—Continued
SECTION 13. CHANGES IN
Internal Revenue Bulletin 1996-4 · 2026-10-03 edition · updated 2026-10-04 · United States
COMPUTER EQUIPMENT BY AN AGENT
If an Agent changes computer equipment, a test tape must be submitted. The requirements in sections 6.02, 6.03, and 6.04 of this revenue procedure must be followed for the submission and acceptance of test tapes. 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.
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