SECTION 10. REVISION OF
Internal Revenue Bulletin 2001-3 · 2026-10-03 edition · updated 2026-10-04 · United States
COMPUTER SPECIFICATIONS BY THE SERVICE
.01 If Publication 3715 is revised, the Service, if necessary, will advise all current Electronic Filers to submit test files prior to filing under the new specifications. Failure to submit a test file may later result in a Processing Interruption, which may result in a notice of suspension. See section 12 of this revenue procedure concerning the reasons for suspension of electronic filing privileges.
.02 If an Electronic Filer is unable to comply with the changes in specifications, the Electronic Filer must contact the appropriate e-file Help Desk for further instructions. See section 17 of this revenue procedure for Service contact information.
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