Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and Sec. 301.6011-7 of this chapter must be filed in accordance with Internal Revenue Service regulations, revenue procedures, revenue rulings, publications, forms or instructions, including those posted electronically. [T.D. 9518, 76 FR 17528, Mar. 30, 2011]