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SECTION 3. DEFINITIONS
Internal Revenue Bulletin 2000-31 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 A participant in the IRS e-file Program is referred to as an “Authorized IRS e-file Provider.” The Authorized IRS e-file Provider categories are:
(1) ELECTRONIC RETURN ORIGINATOR. An “Electronic Return Originator” (ERO) originates the electronic submission of income tax returns.
(2) INTERMEDIATE SERVICE PROVIDER. An “Intermediate Service
.01 Individuals, businesses, and organizations that wish to participate in the IRS e-file Program must apply for participation and must be accepted by the Service.
.02 The procedures governing application to the IRS e-file Program are included in Publication 3112, The IRS e-file Application Package.
July 31, 2000 146 2000–31 I.R.B.
cation 1345, Handbook for Authorized e-file Providers of Individual Income Tax Returns. An applicant who is denied participation may seek administrative review of the denial. See section 8 of this revenue procedure.
.04 To continue participation in the IRS e-file Program, Authorized IRS e-file Providers must adhere to all requirements of this revenue procedure and the publications and notices governing the IRS e-file Program.
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