SECTION 2. BACKGROUND AND

CHANGES

.01 Section 1.6012–5 of the Income Tax Regulations provides that the Commissioner may authorize the use, at the option of a person required to make a return, of a composite return in lieu of any form specified in 26 CFR Part 1 (Income Tax), subject to the conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate.

.02 For purposes of this revenue procedure, an electronically filed Form 1040,

September 21, 1998 8 1998–38 I.R.B.

.08 Some of the updates and changes to Rev. Proc. 97–60 are as follows:

(1) the name of the program has changed to the “Form 1040 IRS e-file Program” and participants in the program are known as “Authorized IRS e-file Providers”;

(2) references to specific dates and specific tax years have been replaced with more general references in order to eliminate the need for annual updates to this revenue procedure;

(3) the application period for new applicants who intend to participate in the Form 1040 IRS e-file Program for any filing season is extended beyond the beginning of the filing season (section 4.05); and

(4) the provisions of this revenue procedure apply to participants in various pilot programs conducted with respect to the Form 1040 IRS e-file Program (section 18).