Introduction›Part III. Administrative, Procedural, and Miscellaneous
SEC. 12. FILING SUBSTITUTE
Internal Revenue Bulletin 1996-39 · 2026-10-03 edition · updated 2026-10-04 · United States
FORMS WITH THE SERVICE
Instruct the taxpayer to follow the same instructions as for filing official forms, unless filing the forms as a tax preparer. These instructions are in the taxpayer’s tax package.
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