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SEC. 2. NATURE OF CHANGES
Internal Revenue Bulletin 1999-49 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Numerous editorial changes have been made to the revenue procedure. Please read the publication carefully and in its entirety before attempting to prepare your magnetic/electronic file for submission. Major changes have been emphasized by using italics. The changes are as follows:
(a) Updated information on IRS/MCC’s mailing addresses, telephone numbers and the Call Site is provided in Part A, Sec. 3. (b) Part A, Sec. 7 Test Files has been deleted. (c) The due date for Forms 8027 filed electronically has been changed to March 31. (d) Copies of approved extension letters should be sent with paper filings to Andover Service Center. See Part A, Sec. 9 for
complete instructions.
December 6, 1999 606 1999–49 I.R.B.
(e) The Information Reporting Program-Bulletin Board System (IRP-BBS) is no longer in use. The information in Part B, Sec. 6 Asynchronous (IRP-BBS) electronic filing specifications has been completely revised to provide instructions on the new electronic filing system known as the Filing Information Returns Electronically (FIRE) system. (f) The new number for the electronic filing system is 304-262-2400 (g) The following types of media are no longer acceptable by IRS/MCC:
(1) 5 1 ⁄4 inch diskettes (2) 3 1 ⁄2 inch diskettes created on a non-MS-DOS systems (3) 3 1 ⁄2 inch diskettes created on a System 36 or AS400. (h) The following QIC (quarter inch cartridge) sizes has been deleted from Part B, Section 5:
Size Tracks Density Capacity
QIC-11 4/5 4 (8000 BPI) 22Mb or 30Mb QIC-320 26 17 (16000 BPI) 320Mb QIC-1350 30 18 (51667 BPI) 1.3Gb
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