When must a provider submit advertising materials to the IRS?

The correct answer indicates that providers are required to submit advertising materials to the IRS upon request. This is consistent with the regulations that govern tax preparers and various providers in the industry. The intention behind this requirement is to allow the IRS to review materials to ensure compliance with advertising standards and regulations, rather than imposing a blanket requirement for continuous or automatic submissions.

Providers are not obligated to send advertising materials immediately after creating them, nor are they required to submit these materials every time a new campaign launches. Submitting annually could lead to outdated information being reviewed, which is not in line with the IRS's needs for current and relevant material. Thus, submitting upon request provides flexibility and ensures that the IRS can focus on the materials that are currently in use and relevant to the compliance checks they are conducting. This approach helps maintain a level of oversight while avoiding unnecessary burdens on providers.