Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 29

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SECTION 9
FILING REQUIREMENTS AND
RESPONSIBILITIES
CONTINGENCY
If the electronic filing system is inoperative for an extended period
PLAN
of time, the Ogden Submission Processing Center, Electronic Filing
Section will provide contingency instructions to participants.
INTEGRITY
Participants must maintain a high degree of integrity and accuracy
AND
in order to participate in the program.
ACCURACY
REVOCATION
IRS reserves the right to revoke the electronic filing privilege of any
participant who does not maintain an acceptable level of quality, or
who deviates from the procedures and specifications set forth in the
following documents:
Ø Publication 1524 - Procedures for the 1065 e-file Program,
U.S. Return of Partnership Income Tax Year 2003
Ø Publication 1525 – File Specifications, Validation Criteria
and Record Layouts for the 1065 e-file Program, U.S. Return
of Partnership Income for Tax Year 2003
Ø Publication 3416 - Electronic Filing of Form 1065, U.S.
Return of Partnership Income (Publication 1525
Supplement) for Tax Year 2003
SECURITY
Participants are responsible for the security of all transmitted data.
Publication 1524
October 31,2003
22

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