SECTION 1. PURPOSE

This revenue procedure provides guidance to specified tax return preparers regarding the format and content of requests for waiver of the magnetic media (electronic) filing requirement due to undue hardship, and regarding the time and manner in which specified tax return preparers who seek an undue hardship waiver of the electronic filing requirement must submit their written requests for consideration by the IRS, under section 6011(e)(3) and § 301.6011–7 of the Regulations on Procedure and Administration (26 CFR Part 301). This revenue procedure also provides guidance to tax return preparers, specified tax return preparers, and taxpayers regarding how to document a taxpayer’s choice to file an individual income tax return in paper format when the return is prepared by a tax return preparer or specified tax return preparer but filed by the taxpayer.

Concurrently with publication of a notice of proposed rulemaking in the Federal Register (75 FR 75439) on December 3,

2010, the IRS released Notice 2010–85, see IR–2010–116 (December 1, 2010) and 2010–51 I.R.B. 877 (December 20, 2010), which contained a proposed revenue procedure that would provide guidance to tax return preparers regarding the format and content of undue hardship waiver requests and taxpayer choice statements. Written comments were received by the Treasury Department and the IRS in response to the notice of proposed rulemaking and concurrent notice. A public hearing was held on January 7, 2011. All comments are available for public inspection upon request. After consideration of the written comments and the comments provided at the public hearing, the proposed revenue procedure is adopted as revised by this revenue procedure. Announcement 2010–96, see 2010–52 I.R.B. 936 (December 27, 2010), announced the release of Form 8944, Preparer e-file Hardship Waiver Request . This notice provided that tax return preparers who meet the definition of a specified tax return preparer must use Form 8944 to voluntarily request undue hardship waivers prior to the publication of final guidance.