This procedure specifies the requirements for participating as an Authorized IRS e-file Provider and is the official set of rules that govern participation in IRS e-file. The procedure revises Rev. Proc. 2005-60, 2005-2 C.B. 449, by providing for denial of application or revocation of an Authorized IRS e-file Provider’s participation in IRS e-file if it has been enjoined from filing returns by a federal or state court injunction or other legal action that would prevent its participation in the program. Rev. Proc. 2005-60 superseded.