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TREAS/IRS RIN: 1545-AY56 Publication ID: Fall 2001 
Title: Guidance Necessary to Facilitate Electronic Tax Administration 
Abstract: This document amends regulations to allow electronic filing of the Form 1040. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1    26 CFR 301   
Legal Authority: 26 USC 7805    26 USC 6011   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2001    
Additional Information: REG-107184-00 Drafting attorney: Sara P. Shepherd (202) 622-4960 Reviewing attorney: John McGreevy (202) 622-4910 Treasury attorney: John Parcell (202) 622-2578 CC:P&A:APJP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Related RINs: Related to 1545-AY04 
Agency Contact:
Sara P. Shepherd
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4231,
Washington, DC 20224
Phone:202 622-4960