SECTION 4. ACCEPTANCE IN THE

IRS e-file PROGRAM

.03 The circumstances under which the Service may deny participation in the IRS e-file Program are included in Publi

26 CFR 601.602: Tax forms and instructions. (Also Part I, sections 6012, 6061; 1.6012–5, 1.6061–1.)

Rev. Proc. 2000–31

CONTENTS

SECTION 1 PURPOSE SECTION 2 BACKGROUND AND

CHANGES SECTION 3 DEFINITIONS SECTION 4 ACCEPTANCE IN THE

IRS e-file PROGRAM SECTION 5 RESPONSIBILITIES OF

AN AUTHORIZED IRS e-file

PROVIDER SECTION 6 PENALTIES SECTION 7 MONITORING AND

SANCTIONING OF AN AUTHORIZED IRS e-file PROVIDER SECTION 8 ADMINISTRATIVE

REVIEW PROCESS SECTION 9 PILOT PROGRAMS SECTION 10 EFFECT ON OTHER

DOCUMENTS SECTION 11 EFFECTIVE DATE SECTION 12 INTERNAL REVENUE

SERVICE OFFICE CONTACT