SECTION 6. ACCEPTANCE IN THE

FORM 940 e-file PROGRAM SECTION 7. ELECTRONIC FILING OF FORM 940 SECTION 8. RESPONSIBILITIES OF PARTICIPANTS IN FORM 940 e-file PROGRAM SECTION 9. ALTERNATIVE FILING PROCEDURES SECTION 10. REVISION OF COMPUTER SPECIFICATIONS BY THE SERVICE SECTION 11. ADVERTISING STANDARDS SECTION 12. REASONS FOR SUSPENSION SECTION 13. ADMINISTRATIVE REVIEW PROCESS FOR PROPOSED SUSPENSION SECTION 14. EFFECT OF SUSPENSION SECTION 15. APPEAL OF SUSPENSION SECTION 16. PENALTY FOR FAILURE TO TIMELY FILE A RETURN SECTION 17. INTERNAL REVENUE SERVICE CONTACT SECTION 18. EFFECT ON OTHER DOCUMENTS SECTION 19. EFFECTIVE DATE SECTION 20. PAPERWORK REDUCTION ACT