; (II) by striking the period at the end and inserting ; or ; and (III) by adding at the end the following new clause: (ii) satisfies the requirements of section 6057(a) of the Internal Revenue Code of 1986. . (5) Requirement of electronic filing (A) In general Paragraph (2) of section 6011(e) of the Internal Revenue Code of 1986 is amended— (i) by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively, and by moving such clauses 2 ems to the right; (ii) by striking regulations .—In prescribing and inserting “ regulations .— (A) In general In prescribing