Section 6343(d) of the Code was added by the Taxpayer Bill of Rights 2 and authorizes the Service to return levied property in certain cases. Final regulations under section 6343 set forth the cases in which the Service may return levied property and the procedures for a taxpayer to request a return of property.

Proposed regulations under section 6012 of the Code prescribe the form that cooperatives must use to file their income tax returns. The regulations affect all cooperatives that are currently required to file an income tax return on either Form 1120, U.S. Corporation Income Tax Return, or Form 990-C, Farmers' Cooperative Association Income Tax Return. Announcement 84-26 obsoleted.

The purpose of this procedure is to inform authorized IRS e-file providers of their obligations to the Service and to consolidate existing guidance. The procedure combines the rules governing IRS e-file, including the rules regulating Electronic Return Originators (EROs) that electronically file (1) Form 1040 and 1040A, U.S. Individual Income Tax Return, and Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, contained in Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns; (2) Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, contained in Rev. Proc. 2001-9; and (3) Form 941, Employer's Quarterly Federal Tax Return, contained in Rev. Proc. 99-39. Rev. Procs. 99-39, 2000-31, and 2001-9 superseded.