SECTION 23. EFFECTIVE DATE

.01 In general. This revenue procedure is effective for returns due after October 20, 1997 (without regard to extensions). .02 Grandfather rule. Ataxpayer or an Agent that has filed an application for acceptance in the Form 941 ELF Program on or before the effective date of this revenue procedure, may be treated as an Electronic Filer that is an Agent for purposes of this revenue procedure. The taxpayer or Agent must have been eligible to apply for acceptance in the Form 941 ELF Program under Rev. Proc. 96–19, and must comply with all the applicable provisions of this revenue procedure other than the section 5.03(5) requirement of an A g e n t ’s List containing the names of 10 or more taxpayers.