The Internal Revenue Service said it won't challenge the accuracy of income tax returns filed by eligible individuals who claim just $1.00 in adjusted gross income in order to receive an economic stimulus payment.

In Rev. Proc. 2008-21, the IRS said the $1 returns would need to be electronically filed in compliance with Notice 2008-28, which provides guidance for people not otherwise required to file a tax return so they can receive an economic stimulus payment.

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