• The Participant (Electronic Return
Internal Revenue Bulletin 2003-47 · 2026-10-03 edition · updated 2026-10-04 · United States
Originator, Intermediate Service Provider, Software Developer, and Transmitter) must be in good standing with the IRS, comply with the e-file requirements stated in the IRS Revenue Procedure 2000–31, Publications 1345 and 1345A, 26 U.S.C. 7216, U.S.C. 6103, and pass the annual Suitability and Participants Acceptance Testing (PATS) conducted by the IRS.
Get a plain-English answer with a citation back to this text.
Ask AI about this code