SEC. 5. TEST FILES

.01 Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic fil- ers to test hardware and software connectivity. If filers wish to submit an electronic test file, it must be submitted to IRS/MCC no earlier than October and no later than December 15 the year before the returns are due.

.02 If a filer encounters problems while transmitting the electronic test file, contact IRS/MCC for assistance. .03 Filers can verify the status of their transmitted test data by dialing the electronic filing system phone number ( 1-304-262- 2400 ). This information will be available within 10 workdays after their transmission is received by IRS/MCC.

2000–47 I.R.B. 507 November 20, 2000