Rev. Proc. 67-36
Rev. Proc. 67-36; 1967-2 C.B. 666
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 80-43
SECTION 1. PURPOSE.
This Revenue Procedure establishes a handling and shipping charge for processing requests for bulk quantities (over four pounds) of tax forms. This charge only applies to those engaged in the preparation of tax returns for private gain.
SEC. 2. BACKGROUND.
.01 From 1957 through 1965 shipments of tax forms in excess of four pounds supplied at the request of those engaged in providing taxpayer assistance for private gain were shipped c.o.d. This system had shortcomings as the recipient did not know either the exact time of delivery or the amount of the c.o.d. charges.
.02 In 1966 this system was modified by establishing a user charge to be paid by Tax Practitioners, CPA's, lawyers or other persons desiring to have their name placed on the District Director's Tax Practitioners Mailing List. For an annual fee of $1.00 persons on the mailing list were entitled to (1) an advanced tax forms pamphlet (Package X), (2) prepaid shipment of up to 10 pounds of income tax forms and (3) special releases regarding tax information from their District Director.
SEC. 3. GENERAL.
.01 The charge of $1.00 for placement on the mailing list is rescinded. Names will be maintained on the list without charge.
.02 Those persons on the District Director's Tax Practitioners Mailing List will continue to receive free of charge (1) an advanced tax forms pamphlet (Package X) in October of each year and (2) special releases regarding tax information from their District Director.
.03 Persons not on the mailing list who desire to be placed on the mailing list should write to their District Director and furnish the following information: Name, assigned Employer Identification (otherwise, your Social Security) Number, and address including zip code.
.04 This mailing list will be updated each year to eliminate mailings to incorrect addresses or to persons no longer desiring the printed material. A mailing address verification Form 4193 (Notice of Change in Information on Tax Practitioners Mailing List) will be forwarded this year to those on the District Director's Tax Practitioners Mailing List. If the reply form is not returned it will be assumed that the addressee no longer wishes to remain on the mailing list.
SEC. 4. SCHEDULE OF CHARGES.
.01 The schedule of charges for handling and shipping bulk quantities (over four pounds) of tax forms is:
Weight Charge
Up to but not exceeding 4 lbs No charge.
Over 4 lbs. but not exceeding 10 lbs $1.00.
Over 10 lbs. but not exceeding 20 lbs $1.00 additional.
Each additional 20 lbs. or fraction thereof $1.00.
.02 Package X will contain Form 2333, Request for Blank Income Tax Forms. The instructions on Form 2333 outline the handling and shipping charge for processing orders of bulk quantities of tax forms. Form 2333 provides an arithmetical formula so that the requestor may predetermine the weight of the tax forms being requested and the actual handling and shipping charge.
.03 Checks, made payable to Internal Revenue Service, should be submitted with Form 2333 to the District Director's office.
.04 It is not the intent of this Revenue Procedure to charge for blank forms, but rather for the handling and shipping of forms. Therefore, no charge will be made to persons who pick up forms at an Internal Revenue Service Office.
.05 No shipping and handling charge will be made to banks, post offices, or other organizations requesting tax forms for the convenience and use of individual taxpayers.
SEC. 5. EFFECT ON OTHER DOCUMENTS.
This Revenue Procedure supersedes Revenue Procedure 66-38, C.B. 1966-2, 1242.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
