SECTION 4. APPLICATION

.01 To remove e-filing impediments, this revenue procedure eliminates the signature requirement of each of Rev. Proc. 89–56, Rev. Proc. 90–39, and Rev. Proc. 2002–32. Thus, the following provisions of these revenue procedures are deleted: section 3.02 of Rev. Proc. 89–56, section 4.02 of Rev. Proc. 90–39, and the clause, “filed under penalties of perjury,” in the second sentence in the unnumbered paragraph following the heading of Section 5 of Rev. Proc. 2002–32.

.02 To reduce the reporting requirements of Rev. Proc. 89–56, this revenue procedure permits a consolidated group to obtain consent under that revenue procedure by including the following statement on or with its return in lieu of the statement described in section 3.01 of Rev. Proc. 89–56: “THIS IS A REQUEST UNDER REV. PROC. 89–56 TO USE A 52–53 WEEK TAX YEAR. THE GROUP HAS COMPLIED, AND WILL CONTINUE TO COMPLY, WITH THE CONDITIONS

2006–24 I.R.B. 1050 June 12, 2006

as their contents may be material in the administration of any internal revenue tax law. Generally tax returns and tax return information are confidential, as required by § 6103.