# Treas. Reg. § 1.6011-7: Specified tax return preparers required to file individual income tax returns using magnetic media.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6011-7>. Interprets 26 U.S.C. § 6011.

Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be filed in accordance with Internal Revenue Service regulations, revenue procedures, revenue rulings, publications, forms or instructions, including those posted electronically. 

[T.D. 9518, 76 FR 17528, Mar. 30, 2011]