Obligations of Participants in the Electronic Filing Program for Form 1040, U.S. Individual Income Tax Return United States. ... if requested, make available to the Service the following material at the business address from which a return was accepted for electronic filing: ... .01 A Refund Anticipation Loan (RAL) is money borrowed by a taxpayer that is based on a taxpayera#39;s anticipated income tax refund.
|Title||:||Revenue Procedure 94-63 and 94-63A|
|Author||:||United States. Internal Revenue Service|