SECTION 5. RESPONSIBILITIES

OF AN AUTHORIZED IRS e-file PROVIDER

.01 To ensure that returns are accurately and efficiently filed, an Authorized IRS e-file Provider must comply with the provisions of this revenue procedure and all publications and notices governing IRS e-file . The Service will from time to time update such publications and notices to reflect changes to the program. It is the responsibility of the Authorized IRS e-file Provider to ensure that it complies with the latest version of all publications and notices. The publications and notices governing the IRS e-file Program include:

(1) Publication 1345, Handbook for Au- thorized IRS e-file Providers of Individual Income Tax Returns ;

(2) Publication 1345A, Filing Sea- son Supplement for Authorized IRS e-file Providers of Individual Income Tax Re- turns ;

(3) Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns ;

(4) Publication 1436, Test Package for Electronic Filers of Individual Income Tax Returns ;

mation returns not covered by this revenue procedure include:

(1) Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withhold- ing ;

(2) Form 1098 series; (3) Form 1099 series; (4) Form 5498, IRA Contribution Infor- mation ;

(5) Form 8027, Employer’s Annual In- formation Return of Tip Income and Allo- cated Tips ; and

(6) Form W–2G, Certain Gambling Winnings .

.08 Many of the rules governing participation in IRS e-file are now set forth in IRS Publications. See section 5.01 of this revenue procedure.

.09 Rev. Proc. 2005–60, 2005–2 C.B. 449, is revised by adding a new section 9 that provides that the IRS may deny an application to participate in IRS e-file or revoke an Authorized IRS e-file Provider’s participation in IRS e-file if the firm, a Principal, or Responsible Official has been enjoined from filing returns because of a Federal or State court order or injunction or other legal action that would prevent participation in the program. In such cases the denied applicant or e-file provider will not be entitled to seek administrative review of the denial under the procedures set out in this revenue procedure.