SECTION 6. PENALTIES
Internal Revenue Bulletin 2005-35 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Penalties for Disclosure or Use of Information.
(1) An Authorized IRS e-file Provider, except a Software Developer that does not
August 29, 2005 452 2005–35 I.R.B.
derstanding” or “Memorandum of Agreement.” Pilot participants must agree to the provisions of the implementing document in order to participate in the pilot program.
.02 An implementing document supplements this revenue procedure, but does not supersede it.
.03 A violation of a provision of an implementing document is considered a violation of this revenue procedure and may subject the participant to sanctions (see section 7 of this revenue procedure).
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