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 The updated guidelines for substitute tax forms are outlined in Rev. Proc. 2007-68.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access