☛ Note: Due to security regulations at MCC, the Internal Revenue police officers will…

couriers from 7:00 a.m. to 5:00 p.m., Monday through Friday .

.04 Use this Revenue Procedure to prepare information returns filed electronically or magnetically beginning January 1, 2003, and received by IRS/MCC no later than December 10, 2003 .

Sec. 10. Replacement Media

2002–25 I.R.B. 1215 June 24, 2002

.01 A replacement is an information return file sent by the filer at the request of IRS/MCC because of errors encountered while processing the filer’s original file or correction file. After the necessary changes have been made, the entire file must be returned for processing along with the Media Tracking Slip (Form 9267) which was included in the correspondence from IRS/MCC. ( See Note. )