{"data":{"id":"us/26-cfr-1.6011-7","jurisdiction":"us","citation":"26 CFR 1.6011-7","heading":"-7 Specified tax return preparers required to file individual income tax returns using magnetic media.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"9905ad0c254b414ad3dc640e2d730e1ef0ad4d6f8aee13c92f9cffee459caf87","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6011-6","next":"us/26-cfr-1.6011-8"},"notice":"GroundRules: Original legal text. Not legal advice."}