This notice provides guidance and transitional relief for the return preparer penalty provisions under section 6694 of the Code.

Specifications are set forth for the private printing of paper and laser-printed substitutes for the January 2007 revision of Form 941, Employer’s QUARTERLY Federal Tax Return, and January 2006 Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors. This procedure will be reproduced as the next revision of Publication 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941). Rev. Proc. 2006-25 superseded.

Specifications are set forth for the private printing of paper and laser-printed substitutes for tax year 2007 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. This procedure will be reproduced as the next revision of Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3. Rev. Proc. 2006-55 superseded.