Tax Preparer Opt-Out to efile

[ILLMAS]

A tax preparer can opt-out for efiling clients tax returns, he would have to file Form 8944 "Preparer e-file Hardship Waiver Request", what are some reasons:

Hardship

Bankruptcy

Economic

Disaster Area

Other

Here is the form and instructions

http://www.irs.gov/pub/irs-pdf/f8944.pdf

[Pacun]

Does anyone know why they are using l instead of i on these new forms?

At least that's what it looks like. I copied and pasted the form name and it looks OK, but it doesn't look OK when I go to irs.gov to see the form.

I believe no one on this forum will have the economic waiver option since we all have internet connection already.