SECTION 4. PROCEDURE

.01 An individual, within the scope of this revenue procedure, who wishes to electronically file an income tax return may enter $1.00 of income in the Income section of the return and at least $1.00 of adjusted gross income even though the return prepared as instructed in Notice 2008–28 would otherwise show no adjusted gross income.

.02 The IRS will not challenge the accuracy of the entry of $1.00 of adjusted gross income on the return for any eligible individual who follows the procedures in Notice 2008–28 and in this revenue procedure and who has no filing requirement under sections 6012 or 6017.

.03 However, the IRS may challenge and assert any applicable penalties if the return contains inaccuracies not related to this procedure for electronically filing a return solely to claim an economic stimulus payment. For example, failure to report actual adjusted gross income (in excess of the $1.00) as required would continue to be subject to applicable penalties.