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Introduction

SECTION 9. PILOT PROGRAMS

Internal Revenue Bulletin 2005-35 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 The Service regularly conducts pilot programs to introduce new technology into the IRS e-file Program. These pilot programs are usually conducted within a limited geographic area or within a limited taxpayer or practitioner community. The Service establishes rules for participating in these pilot programs and embodies these rules in an implementing document typically referred to as a “Memorandum of Un

2005–35 I.R.B. 453 August 29, 2005

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