SECTION 3. SCOPE

.01 Undue Hardship Waiver Re- quests . This revenue procedure applies to all specified tax return preparers, as defined in section 6011(e)(3)(B) and § 301.6011–6(a)(3), who seek a waiver of the electronic filing requirement in cases of undue hardship. This revenue procedure is intended to be applicable immediately to specified tax return preparers who reasonably expect to file, or if a member of a firm whose firm’s members in the aggregate reasonably expect to file, 100 or more individual income tax returns in calendar year 2011. An undue hard

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dividual income tax returns on behalf of clients, and the number of individual income tax returns the preparer reasonably expects to file in the year for which the waiver is being requested;

(7) An explanation of the process by which the specified tax return preparer prepares and files individual income tax returns, and of the systems and technologies the specified tax return preparer uses to prepare and file the returns;

(8) An explanation of the steps the specified tax return preparer has taken to meet the requirement to timely file the individual income tax returns electronically and why the steps were unsuccessful (if applicable), the undue hardship that would result by complying with the electronic filing requirement, including gross income earned from tax return preparation and any estimated incremental costs to the specified tax return preparer of complying with this requirement (with two vendor estimates or advertising material itemizing these costs), and whether adjustments to preparation fees can offset the estimated additional costs;

(9) If applicable, an explanation of the nature of any other personal (non-financial) hardship, how this personal hardship affects the specified tax return preparer’s individual income tax return preparation ability and/or business, and what steps are still needed to overcome the claimed personal hardship or to become enabled to electronically file individual income tax returns;

(10) If applicable, an explanation of the basis for waiver requests not based on hardship to the specified tax return preparer, the steps that have been taken by the specified tax return preparer to become an electronic filer of the affected individual income tax returns (and the results of those steps), and the steps that are still needed to be taken by the specified tax return preparer to become enabled to electronically file the affected individual income tax returns;

(11) A statement describing the steps the specified tax return preparer will take to ensure the preparer’s ability to file future individual income tax returns electronically;

(12) A statement signed under penalty of perjury that, to the best of the specified tax return preparer’s knowledge, the infor

any, through forms, instructions, or other appropriate guidance.

.03 Further Information . Further information on the electronic filing requirement, undue hardship waiver requests, documentation for a taxpayer’s choice to file in paper format, and administrative exemptions will be posted on www.irs.gov and may also be available in recorded messages on an IRS telephone help-line. The IRS also intends to post answers to Frequently Asked Questions on www.irs.gov .