SECTION 6. WAIVER REQUEST

FORM CLAIMING UNDUE HARDSHIP

.01 To request an undue hardship waiver the specified tax return preparer must complete a Form 8944, Preparer e-file Hardship Waiver Request, and submit the completed form and any documentation required by the instructions to the form to the IRS at the address provided in the instructions to the form.

.02 The Form 8944 must be signed and dated.

.03 The Form 8944 and any notice from the IRS granting an undue hardship waiver should not be attached to a taxpayer’s paper individual income tax return. A copy of this form and any notice should be retained by the tax return preparer.