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Code · STATUTE-COMPILATIONS · Internal Revenue Service Restructuring and Reform Act of 1998 · Sec. 2003

Sec. 2003. PAPERLESS ELECTRONIC FILING

298 words·~1 min read·/statute-compilations/comps-14560/sec-2003

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## SEC. 2003 PAPERLESS ELECTRONIC FILING ###
(a)[and
(b)are omitted--Amends other Act] ###
(c)Establishment of Procedures for Other Information **[**[26 U.S.C. 6011 note](/us/usc/t26/s6011)**]** In the case of taxable periods beginning after December 31, 1999, the Secretary of the Treasury or the Secretary’s delegate shall, to the extent practicable, establish procedures to accept, in electronic form, any other information, statements, elections, or schedules, from taxpayers filing returns electronically, so that such taxpayers will not be required to file any paper. ###
(d)Internet Availability **[**[26 U.S.C. 7805 note](/us/usc/t26/s7805)**]** In the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary’s delegate shall establish procedures for all tax forms, instructions, and publications created in the most recent 5-year period to be made available electronically on the Internet in a searchable database at approximately the same time such records are available to the public in paper form. In addition, in the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary’s delegate shall, to the extent practicable, establish procedures for other taxpayer guidance to be made available electronically on the Internet in a searchable database at approximately the same time such guidance is available to the public in paper form. ###
(e)Procedures for Authorizing Disclosure Electronically **[**[26 U.S.C. 6103 note](/us/usc/t26/s6103)**]** The Secretary shall establish procedures for any taxpayer to authorize, on an electronically filed return, the Secretary to disclose information under section 6103(c) of the Internal Revenue Code of 1986 to the preparer of the return. ###
(f)Effective Date **[**[26 U.S.C. 6061 note](/us/usc/t26/s6061)**]** The amendments made by this section shall take effect on the date of the enactment of this Act. **[**Section 2004 was repealed by section 2401 of Public Law 116–25.**]**
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Sec. 2003
PAPERLESS ELECTRONIC FILING
U.S.C.§ 6011
U.S.C.§ 7805
U.S.C.§ 6103
U.S.C.§ 6061
Pub. L.Public Law 116-25
Cites 5Cited by 0 across 0 sources
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