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Introduction

SECTION 9. DENIAL OF APPLICATION OR REVOCATION OF AN AUTHORIZED IRS e-file PROVIDER’S

Internal Revenue Bulletin 2007-26 · 2026-10-03 edition · updated 2026-10-04 · United States

PARTICIPATION DUE TO COURT INJUNCTION OR OTHER LEGAL ACTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1492

SECTION 10. PILOT PROGRAMS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1492

SECTION 11. EFFECT ON OTHER DOCUMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1492

SECTION 12. EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1492

SECTION 13. INTERNAL REVENUE SERVICE OFFICE CONTACT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1492

SECTION 14. DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1492

(13) Form 1120–POL, U.S. Income Tax Return for Certain Political Organiza- tions ; and

(14) Form 1120S, U.S. Income Tax Re- turn for an S Corporation ;

(15) Form 2290, Heavy Highway Vehi- cle Use Tax Return ;

(16) Form 2350, Application for Exten- sion of Time To File U.S. Income Tax Re- turn ;

(17) Form 2688, Application for Addi- tional Extension of Time To File U.S. Indi- vidual Income Tax Return ;

(18) Form 4868, Application for Auto- matic Extension of Time To File U.S. Indi- vidual Income Tax Return ;

(19) Form 7004, Application for Auto- matic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns ;

(20) Form 8849, Claim for Refund of Excise Taxes ;

(21) Form 8868, Application for Exten- sion of Time To File an Exempt Organiza- tion Return ;

(22) Form 9465, Installment Agreement Request ; and

(23) Any successor forms to the forms listed above, and any future forms or returns that may be filed by Authorized IRS e-file Providers.

.06 This revenue procedure does not cover procedures governing electronic filing of Form 1040NR, U.S. Nonresident Alien Income Tax Return . For procedures governing the electronic filing of Form 1040NR, see Rev. Proc. 2000–24, 2000–1 C.B. 1133.

.07 This revenue procedure also does not cover providers of information returns that are filed under the FIRE (Filing Information Returns Electronically) Program. See Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W2-G Electronically or Magnetically . The infor

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