Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 9. DRAFTING
Internal Revenue Bulletin 1996-53 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Jean M. Casey of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations). For further information regarding this revenue procedure, contact Ms. Casey on (202) 622–6040 (not a tollfree call).
26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6012, 6061; 1.6012–5, 1.6061–1.)
Rev. Proc. 96–61
CONTENTS
SECTION 1 PURPOSE SECTION 2 BACKGROUND AND CHANGES SECTION 3 ELECTRONIC FILING PARTICIPANTS—DEFINITIONS SECTION 4 ACCEPTANCE IN THE ELECTRONIC FILING PROGRAM SECTION 5 RESPONSIBILITIES OF AN ELECTRONIC FILER SECTION 6 PENALTIES SECTION 7 FORM 8453, U.S. INDIVIDUAL INCOME TAX DECLARATION FOR ELECTRONIC FILING SECTION 8 INFORMATION AN ELECTRONIC FILER MUST PROVIDE TO THE TAXPAYER SECTION 9 DIRECT DEPOSIT OF REFUNDS SECTION 10 REFUND ANTICIPA
SECTION 14 ADMINISTRATIVE RE VIEW PROCESS FOR DENIAL OF PARTICIPATION IN THE ELECTRONIC FILING PROGRAM SECTION 15 ADMINISTRATIVE RE
Get a plain-English answer with a citation back to this text.
Ask AI about this code