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Required Electronic Filing of Returns: Notice of Proposed Rulemaking and Cross-Reference to Temporary Regulations

Federal Register, January 12, 2005, Page 2075-2076


Internal Revenue Service (IRS), Treasury


Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.


In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the requirements for filing corporate income tax returns, S corporation returns, and returns of organizations required under section 6033 on magnetic media under section 6011(e) of the Internal Revenue Code (Code). The text of those regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.

For more information, see the temporary regulations.


Written or electronic comments must be received by February 28, 2005. Requests to speak (with outlines of topics to be discussed)at the public hearing scheduled for March 16, 2005, must be received by February 28, 2005.


Send submissions to: CC:PA:LPD:PR (REG-130671-04), Room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-130671-04), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically via the IRS internet Web site at, or via the Federal eRulemaking Portal, (IRS-REG-130671-04). The public hearing will be held in the auditorium of the Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC 20224.

Further Information

Concerning the proposed regulations, Michael E. Hara, (202) 622-4910 concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Robin Jones at (202) 622-7180 (not toll-free numbers).