Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding

• The Participant (Electronic Return

Internal Revenue Bulletin 2007-46 · 2026-10-03 edition · updated 2026-10-04 · United States

Originator, Intermediate Service Provider, Software Developer, and Transmitter) must be in good standing with the IRS, comply with the e-file requirements stated in the IRS Revenue Procedure 2007–40 (announced in IR Bulletin 2007–26 dated June 25, 2007), current versions of Publications 1345, 1345A, 3112, and pass the annual Suitability and Participants Acceptance Testing (PATS) conducted by the IRS. You can find the IRS e-file technical publications on the IRS web site at http://www.irs.gov .

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2007-46

Internal Revenue Bulletin 2007-46

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.