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ELECTRONIC FILING OVERVIEW

Congress has authorized the IRS to promote the benefits of and encourage the use of electronic tax administration programs through the use of mass media. Code Section 6011(f). Congress has also set a goal for the IRS to have at least 80 percent of all federal tax and information returns filed
electronically by 2007. IRS Restructuring and Reform Act of 1998, Pub. L. 105-206, Section 2001 (July 22, 1998).

To accomplish this goal, the IRS maintains an electronic filing program. Tax return preparers who participate in the electronic filing program may file income tax returns electronically. Rev. Proc. 2000-31, 2000-2 C.B. 146. New participants must apply to be accepted for electronic return
filing, as discussed in Section 623.2 Preparers that have previously participated in the program generally do not have to reapply to the program. The IRS has also announced that it has entered into an agreement with a consortium of companies in the electronic tax preparation industry to offer free on-line tax return preparation and filing services to taxpayers. It plans to have the consortium's webpage ready by the end of 2002. 67 Fed. Reg. 51,621 (Aug. 8, 2002).

Most income tax returns can be filed electronically through the electronic filing program. See Section 623.3 Many states allow the joint electronic filing of federal and state income tax returns. IRS Publication 1345, Handbook for Electronic Return Originators of Individual Income Tax Returns, Chapter 2.

Payments for balances due on the return may be made through the direct debit of the taxpayer’s account, by credit card or by check. Refunds may be received as a direct deposit or a check or applied to next year’s tax liability. See Section 623.4

The IRS makes information concerning the electronic filing program available in:

(1) IRS Publication 1345, Handbook for Authorized IRS e-
file Providers of Individual Income Tax Returns;

(2) IRS Publication 1345A, Filing Season Supplement for
Authorized IRS e-file Providers of Individual Income Tax Returns;

(3) IRS Publication 1346, Electronic Return File
Specifications and Record Layouts for Individual Income Tax Returns;

(4) IRS Publication 1436, Test Package for Electronic
Filing of Individual Income Tax Returns;

(5) IRS Publication 3112, The IRS e-file Application
Package; and

(6) Postings on its website. Rev. Proc. 2000-31, 2000-
2 C.B. 146.

Electronic filers must follow the rules set forth in these publications. See Section 623.5 Failure to follow the rules can lead to suspension from the program as discussed in Section 623.6 A preparer may seek administrative review of penalties or denial of an application to participate in the program. See Section 623.7