Any company that uses a website to process individual tax returns must now show all whois information. The rule applies to any website where taxpayer information is collected, transmitted, processed, or store.
The following rules are being enforced:
– The domain name must be registered with a domain name registrar within the United States
– The domain name registrar must be accredited by ICANN
– The providers domain name must be locked
– The providers domain whois record can not be private
These rules actually went into affect on January 1, 2010, but the IRS gave a one year grace period for enforcement..