SECTION 6. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 83–23 is hereby supplemented.

26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6012, 6061; 1.6012–5, 1.6061–1.)

Rev. Proc. 95–49

CONTENTS

SECTION 1 PURPOSE SECTION 2 BACKGROUND AND CHANGES SECTION 3 ELECTRONIC FILING P A R T I C I P A N T S — DEFINITIONS SECTION 4 ACCEPTANCE IN THE ELECTRONIC FILING PROGRAM SECTION 5 RESPONSIBILITIES OF AN ELECTRONIC FILER SECTION 6 PENALTIES SECTION 7 FORM 8453, U.S. INDIVIDUAL INCOME TAX DECLARATION FOR ELECTRONIC FILING SECTION 8 INFORMATION AN ELECTRONIC FILER MUST PROVIDE TO THE TAXPAYER

1995–2 C.B. 419

SECTION 9 DIRECT DEPOSIT OF REFUNDS SECTION 10 REFUND ANTICIPA TION LOANS SECTION 11 BALANCE DUE RE TURNS SECTION 12 A D V E R T I S I N G

STANDARDS FOR ELECTRONIC FILERS AND FINANCIAL INSTITUTIONS SECTION 13 MONITORING AND SUSPENSION OF AN ELECTRONIC FILER SECTION 14 ADMINISTRATIVE

REVIEW PROCESS FOR DENIAL OF PARTICIPATION IN THE ELECTRONIC FILING PROGRAM SECTION 15 ADMINISTRATIVE

REVIEW PROCESS FOR SUSPENSION FROM THE ELECT R O N I C F I L I N G PROGRAM SECTION 16 V I T A A N D T C E SPONSORED ELECTRONIC FILING SECTION 17 EMPLOYER SPONSORED ELECTRONIC FILING SECTION 18 EFFECT ON OTHER

DOCUMENTS SECTION 19 EFFECTIVE DATE SECTION 20 INTERNAL REVENUE

SERVICE OFFICE CONTACT