The IRS requires "Many Tax Return Preparers Required to Use IRS e-file Beginning in 2011!"
Per the IRS, "Congress recently approved a federal e-file mandate for tax return preparers, based on recommendations from the IRS, the Treasury Inspector General for Tax Administration and the Electronic Tax Administration Advisory Council."
The requirement will be phased in over two years. As a result of the new rules, preparers will be required to start using IRS e-file beginning as follows;
January 1, 2011— for those of you who anticipate preparing 100 or more federal individual or trust tax returns during the year; or
January 1, 2012— for those of you who anticipate preparing 11 or more federal individual or trust tax returns during the year.