Final regulations under section 6033 of the Code describes the time and manner in which certain tax-exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notification (e-Postcard) including certain information required by section 6033(i)(1)(A) through (F).

This document withdraws the notice of proposed rulemaking published on April 19, 1996, in the Federal Register and contains proposed regulations relating to the issuance of Taxpayer Assistance Orders.