Please note that the "online application" to be utilized "through Webfile for Business," as referenced in Directive 11-1, "Limited Time Allowance for Withdrawal of Election Made in Connection with 2009 Combined Report," is now available. Directive 11-1 has been posted on the Department of Revenue's website at www.mass.gov/dor and can be accessed at this link: http://www.mass.gov/?pageID=dorterminal&L=7&L0=Home&L1=Businesses&L2=Help & Resources&L3=Legal Library&L4=Directives&L5=Directives - By Decade&L6=2011 Directives&sid=Ador&b=terminalcontent&f=dor_rul_reg_dir_dir_11_1&csid=Ador