For tax year 2007, the Internal Revenue Service has implemented a new policy that assumes an e-mail substitute form submission has been approved if the IRS does not otherwise notify the taxpayer who submits it within 20 business days.
The new policy does not apply to forms submitted by paper or fax, new forms issued by the IRS that have been submitted for the first time, nor forms that the IRS has substantially changed during the year.
Due to the new policy, the e-mail address for form submissions to the IRS is now
