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Directory Results for Revenue Procedure 2000-31 - 1040 IRS e-file program.. Participants in the Form 1040 IRS e-file program (which now includes the former on-line filing program) are informed of their obligations to the to Revenue Procedure 2000-31 26 CFR 601602 Tax s and instructions Also Part I Sections 6012 6061 16012-5 16061-1