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Directory Results for Revenue Procedure 2001-31 - Electronic and magnetic media filing specifications.. Specifications are set forth for the magnetic or electronic filing of 8851, Summary of Archer MSAs, with the IRS. Rev. Proc. 97-25 superseded. to Revenue Procedure 2001-32 - Magnetic media; electronic filing; 2001 specifications.. Specifications are set forth for the magnetic or electronic filing of 2001 Forms 1098, 1099, 5498, and W-2G. Rev. Proc. 2000-25 superseded.