# Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction
> **IRS** · Final regulations and removal of temporary regulations. · Published 2007-06-14 · Effective 2007-06-14 · 72 FR 32794
## Document
- **Document number:** E7-11148
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 32794
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-06-14
- **Effective date:** 2007-06-14
- **Treasury docket:** TD 9329
## Abstract

This document contains final regulations that affect taxpayers filing Federal income tax returns. They simplify, clarify, or eliminate reporting burdens and also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with their Federal income tax returns. This document also makes conforming changes to certain current regulations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/06/14/E7-11148/guidance-necessary-to-facilitate-business-electronic-filing-and-burden-reduction)
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