Internal Revenue Bulletin: 2010-4 |
January 25, 2010 |
Table of Contents
- Notice 2010-11
- Notice 2010-12
- Notice 2010-13
- Background
- Exclusions from the e-file Requirement
- Timely Filing of Rejected e-filed Returns and Perfection Procedures
- Requests for Waiver of Electronic Filing Requirement Due to Undue Hardship
- Elements of a Waiver Request Claiming Undue Hardship
- Time for Filing a Waiver Request
- Place for Filing a Waiver Request
- Approval of the Waiver Request
- Effect on Other Documents
- Effective Date
- Contact Information
- Rev. Proc. 2010-13
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