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 § 301.6011–7(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 hardship waiver, however, is not needed for, and waiver requests will not be accepted from, any tax return preparer who during calendar year 2011 is not required to file individual income tax returns electronically due to the transition rule set forth in § 301.6011–7(a)(3), i.e., 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, more than 10 but fewer than 100 individual income tax returns during calendar year 2011. For these tax return preparers,

2011–17 I.R.B. 726 April 25, 2011

3112 ( IRS e-file Application and Participa- tion ).