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Part III. Administrative, Procedural, and Miscellaneous

SECTION 5. DOCUMENT

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

PROCESSING SYSTEM

.01 The Service is modernizing its computer equipment to improve the efficiency of returns processing and provide improved customer service. This Tax Systems Modernization (TSM) includes the input of returns and attachments through DPS212.

.02 An integral part of DPS is the use of scanning equipment to capture return data. Templates will be designed for substitute forms, when these forms approximate the official form. This will allow the scanner to recognize forms developed by various sources.

.03 Substitute forms which duplicate published forms in graphic detail will be easier to develop templates for and will subsequently be processed more efficiently. Graphic detail includes all horizontal and vertical lines (or rules) as displayed on the officially-published form. Examples: the vertical line separating first and last name in the entity area or the horizontal lines where data is placed.

.04 If a submitted form varies significantly from the official form, so that a template cannot be easily devel

the United States, the nearest overseas IRS office.

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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