SECTION 7. NOTICE

.01 In general. The furnisher must notify the recipient if the statement is posted on a website. The notice may be delivered by mail, electronic mail, or in person. The notice must provide instructions on how to access and print the statement. The notice must include the following statement in capital letters, “IMPORTANT TAX RETURN DOCUMENT AVAILABLE.” If the notice is provided by electronic mail, the foregoing statement must be on the subject line of the electronic mail.

.02 Undeliverable electronic address. If an electronic notice described in Section 7 of this revenue procedure is returned as undeliverable, and the correct electronic address cannot be obtained from the furnisher’s records or from the recipient, the

March 5, 2012 454 2012–10 I.R.B.

26 CFR 601.106: Ex Parte communications between appeals and other Internal Revenue Service employ- ees.

Rev. Proc. 2012–18