Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 36

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FORM 8453-P, SIGNATURE DOCUMENT -
continued
SUBSTITUTE
Participants must use the official Form 8453-P or an approved
FORM 8453-P
substitute form that duplicates the official form in format, language,
content, color and size. Use of an unapproved form will result in
suspension from the program. Participants must send a sample of
their proposed substitute form to the following address for approval:
Internal Revenue Service W:CAR:MP:FP:S:SP
1111 Constitution Avenue, NW
Room 6411, IR
Washington, DC 20224
Attention: Substitute Forms Program Coordinator
RESUBMISSIONS If the participant submits the return on paper after attempting
ON PAPER
to file it electronically, or if at the end of the filing season a
participant is unable to successfully retransmit corrected returns
electronically, the participant should attach a letter to the paper
return that explains why the return was submitted on paper. A copy
of the Acknowledgment File sent by the Ogden Submission
Processing Center, to the transmitter concerning the return(s)
transmitted should also be included. A copy of this ACK FILE is
needed to bypass assessment of any late-filing penalties. In order
for the return to be filed timely, the entire paper return (including a
copy of the ACK FILE) should be mailed within ten (10) days from
the date the return(s) were rejected electronically to the IRS Center
where the partnership would normally file a paper Form 1065
return.
PROBLEMS
The partnership or paid preparer must resolve any problems
RELATING TO
relating to Form 8453-P. If IRS determines that a Form 8453-P is
FORM 8453-P
missing or unsigned, the preparer must provide IRS with a legible
copy of the signed form from their records, or obtain a signed Form
8453-P from the taxpayer. This should be resolved within fifteen
(15) days of the IRS request for the form.
Publication 1524
October 31,2003
29

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