Rev. Proc. 82-54

Section 1. Purpose

This revenue procedure establishes a handling and shipping charge for processing requests for bulk quantities of tax forms. This charge only applies to those engaged in the preparation of tax returns for private gain.

Sec. 2. Charges

01. Charges for tax forms will be established on the basis of each 100 printed units ordered. The schedule of charges for handling and shipping bulk quantities of tax forms will be based on a rate of $.75 per hundred printed units, or fraction thereof. A 20% discount will be applied to any bulk order for tax forms postmarked on or before the discount deadline date specified in Publication 1045, Information and Order Blanks for Preparers of Federal Income Tax Returns; however, all orders for tax forms will be subject to a minimum charge of $3.00.

02. No charge will be made to a bank, post office, public library or other organization for any quantity of forms and instructions intended for the convenience and use of the taxpayer, so long as such organization is not engaged in the preparation of tax returns for private gain.

03. Single copies of Publications 17, Your Federal Income Tax, and 334, Tax Guide for Small Business, will be provided without charge. Multiple copies of either publication will not be provided to individuals or organizations except where the Regional Commissioner or District Director determines that such distribution will further the interests of taxpayer service or education. A user charge of $.50 per copy will apply to all approved multiple copy requests. Regional Commissioners, District Directors and appropriate National Office officials may continue to provide multiple copies without charge for use in Service sponsored programs (e.g. Understanding Taxes and VITA). Priority must be given to filling single copy requests for Publications 17 and 334. Requests for bulk quantities of either publication which jeopardize the Service's ability to respond on a timely basis to such single copy demand should not be honored. For individuals who wish for their own purposes to print copies of Publication 17 or 334, the Service will provide page negatives of either publication for a user charge of $3.00 per page negative.

05. All user charges will be commensurate with the prevailing postage and handling costs and will be established by the Assistant Commissioner (Support and Services).

06. Publication 1045 will contain Form 2333, Request for Blank Income Tax Forms. The instructions on Form 2333 outline the handling and shipping charges for processing bulk orders of tax forms.

07. Checks made payable to the Internal Revenue Service should be submitted with Form 2333.

Sec. 3. Effect on Other Documents

This revenue procedure supersedes Rev. Proc. 81-47, 1981-2 C.B. 622.