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SECTION 11. REVISION OF
Internal Revenue Bulletin 1999-43 · 2026-10-03 edition · updated 2026-10-04 · United States
COMPUTER SPECIFICATIONS BY THE SERVICE
.01 If Publication 1855 is revised, the Service, if necessary, will advise all current Electronic Filers to submit test files prior to filing under the new specifications. Failure to submit a test file may later result in a Processing Interruption, which may result in a notice of suspension. See section 13 of this revenue procedure concerning the reasons for suspension of electronic filing privileges.
.02 If an Electronic Filer is unable to comply with the changes in specifications, the Electronic Filer must contact the e-file Help Desk for further instructions.
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