26 C.F.R. § 1.6011-7

Specified tax return preparers required to file individual income tax returns using magnetic media

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Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be filed in accordance with Internal Revenue Service regulations, revenue procedures, revenue rulings, publications, forms or instructions, including those posted electronically.

[T.D. 9518, 76 FR 17528, Mar. 30, 2011]

Notes of Decisions

Cited in 1 case, 2015–2015 · leading case: United States v. Hinz, 126 F. Supp. 3d 921 (N.D. Ohio 2015).

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United States v. Hinz, 126 F. Supp. 3d 921 (N.D. Ohio 2015). “§ 7402, any Electronic Filing Identification Number(s) held by, or assigned to, Hinz pursuant to 26 C.F.R. § 1.6011-7 , shall be revoked. Hinz is enjoined from applying for an Electronic Filing Identification Number in the future or using any Electronic Filing Identification…”

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