148 FEDERAL ELECTRONIC/MAGNETIC MEDIA FILING RULES

摘要

It is the policy of Congress to promote paperless filing, with the long-range goal of having at least 80 percent of all federal tax and information returns filed in electronic form by the year 2007 (.05). Under federal law, the IRS was required to establish a strategic plan to eliminate barriers, provide incentives, and use competitive market forces to increase the use of electronic filing. All returns prepared in electronic form but filed as paper forms must be filed electronically for tax years beginning after 2001. In addition, the IRS was required to and has created an electronic commerce advisory group.