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Introduction

SECTION 9. DOCUMENTING A

Internal Revenue Bulletin 2011-17 · 2026-10-03 edition · updated 2026-10-04 · United States

TAXPAYER’S CHOICE TO FILE IN PAPER FORMAT

.01 Section 301.6011–7(a)(4)(i) provides that an individual income tax return is considered to be filed by a tax return preparer or a specified tax return preparer if the preparer submits the tax return to the IRS on the taxpayer’s behalf, either electronically (by e-file or other magnetic media) or in non-electronic (paper) form, and that submission of an individual income tax return by a tax return preparer or a specified tax return preparer in non-electronic form includes the transmission,

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▸Contents — Internal Revenue Bulletin 2011-17
Internal Revenue Bulletin 2011-17

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