SECTION 12. INTERNAL REVENUE

SERVICE OFFICE CONTACT

All questions regarding this revenue procedure should be directed to the Internal Revenue Service. The telephone number for this purpose is (202) 283–0261 (not a toll-free number).

Provider may be held liable for income tax return preparer penalties. See section 301.7701–15; Rev. Rul. 85–189, 1985–2 C.B. 341 (describing a situation where a Software Developer was determined to be an income tax return preparer and subject to certain preparer penalties).

.03 Other Penalties. In addition to the above specified provisions, the Service may assert all appropriate preparer, nonpreparer, and disclosure penalties against an Authorized IRS e-file Provider as warranted under the circumstances.