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E28. How will Treasury ensure that all developers are complying with the MBT e-file requirements?

With the cooperation and assistance from both preparer groups and software developers, we anticipate the volume of taxpayers not complying with the mandate to be very small. Further, with the assistance of software developers in advising their customers about the mandate we do not foresee compliance with the mandate being an issue. However, Treasury will monitor paper-filed MBT returns for compliance.