SECTION 1. PURPOSE

This revenue procedure informs those who participate in the IRS e-file Program of their obligations to the Internal Revenue Service, taxpayers, and other participants. The IRS e-file Program allows taxpayers to file their income tax returns through an Electronic Return Originator, or by using a personal computer, modem, and commercial tax preparation software (the Form 1040 IRS On-Line Filing Program). The following returns can be filed under the IRS e-file Program: (1) Form 1040 and Form 1040A, U. S. Individual Income Tax Return; and (2) Form 1040EZ, Income Tax Return for Single and Joint Filers with no Dependents. This revenue procedure modifies and supersedes Rev. Proc. 98–50, 1998–2 C.B. 368 (IRS e-file Program), and Rev. Proc. 98–51, 1998–2 C.B. 380 (Form 1040 IRS On-Line Filing Program).