Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 1. PURPOSE
Internal Revenue Bulletin 1996-53 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure informs those who participate in the 1997 On-Line Filing Program for Form 1040 and Form 1040A, U.S. Individual Income Tax Return, and Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, of their obligations to the Internal Revenue Service, taxpayers, and other participants. This revenue procedure updates Rev. Proc. 96–20, 1996–4 I.R.B. 88.
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