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SECTION 15. PILOT PROGRAMS

Internal Revenue Bulletin 1998-38 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 The Service regularly conducts pilot programs to introduce new technology into the Form 1040 On-Line Filing Program. These pilot programs are usually conducted within a limited geographic area or within a limited taxpayer or On-Line Filer community. The Service establishes rules for participating in these pilot programs and embodies these rules in an implementing document typically referred to as a “Memorandum of Understanding” (MOU) or “Memorandum of Agreement” (MOA). Pilot participants must agree to the provisions of the implementing document in order to participate in the pilot program.

.02 An implementing document supplements this revenue procedure, but does not supersede it. Participants in a pilot program remain subject to the provisions of this revenue procedure unless the im

plementing document specifically provides otherwise.

.03 A violation of a provision of an implementing document is considered a violation of this revenue procedure and may subject the participant to penalties and/or suspension as provided in this revenue procedure. See section 12.06(17) of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1998-38
Internal Revenue Bulletin 1998-38

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