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Directory Results for Revenue Procedure 1998-51 - 1040 on-line filing program.. Participants in the Form 1040 on-line filing program are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 97-61 superseded. to Revenue Procedure 1998-52 - Electronic filing; magnetic media.. Specifications are set forth for the magnetic or electronic filing of 1998 s 8027. The forms may be filed with the Service using lb inch magnetic tape; IBM 3480/3490 or