Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 6011.—General FOR FURTHER INFORMATION 6011(e)(1) that the Secretary may not
Requirement of Return, CONTACT: Keith L. Brau, (202) require returns of any tax imposed by sub-
Statement, or List 622–4940 (not a toll-free number). title A on individuals, estates, and trusts
to be filed in any format other than paper
26 CFR 1.6011–7: Specified tax return preparers SUPPLEMENTARY INFORMATION: forms supplied by the Secretary. New sec-
required to file indi