Rev. Proc. 66-38

SECTION 1. PURPOSE.

This Revenue Procedure establishes a user charge to be paid by tax practitioners, certified public accountants, lawyers, or other persons for placement of their name on the District Director's tax practitioners mailing list. Being on the mailing list entitles addressee to (1) an advanced tax forms pamphlet (package X), (2) prepaid shipment of up to 10 rounds of income tax forms included in the initial fee, and (3) special releases regarding tax information from their District Director.

SEC. 2. AUTHORITY.

The general statutory authorization to apply user charges to the rendering of special services was provided in section 501 of the Independent Offices Appropriation Act of August 31, 1951, 65 Stat. 290 (5 U.S.C. 140). This section provides that:

"any work, service, publication, report, document, benefit, privilege * * * or similar thing of value or utility performed, furnished, provided * * * by any Federal agency * * * to or for any person * * * shall be self-sustaining to the fullest extent possible, and the head of each Federal agency is authorized by regulation (which, * * * shall be as uniform as practicable and subject to such policy as the President may prescribe) to prescribe therefor such fee, charge, or price, if any, as he shall determine * * * to be fair and equitable taking into consideration direct and indirect costs to the Government, value to the recipient, public policy or interest served, and any other pertinent facts * * *."

SEC. 3. BACKGROUND.

.01 In July 1965 the Internal Revenue Service converted its mailing list of tax practitioners and others engaged in the preparation of Federal tax returns to magnetic tapes. These tapes were used in mid-October to mail out a new pamphlet (package X) which contained advance copies of tax forms that would not normally be available until December 1. Package X was issued to provide the recipients more time to become acquainted with the revised material. In addition to the 15 forms with related instructions for individual and corporation income taxes, package X contained a message from the Commissioner of Internal Revenue highlighting the differences in the forms over the previous year which were brought about by changes in law and improved forms design. Future issues of package X will contain the following year's tax forms which have been approved by September 15 with changes highlighted plus information regarding the Service's automatic data processing of tax forms.

.02 Since 1957, tax forms in excess of 4 pounds supplied at the request of those engaged in providing taxpayer assistance for private gain were shipped at the expense of the recipient. This involved the establishment of a c.o.d. system which had shortcomings as the recipient was not aware of the time of delivery nor the amount of the c.o.d. charges. Under the new system, shipments will be sent by prepaid parcel post or prepaid bill of lading.

SEC. 4. PROCEDURE.

.01 Beginning October 1966, package X will be automatically forwarded to all preparers of Federal tax forms presently on each District Director's tax practitioners mailing list.

.02 Package X will contain a preaddressed Form 2333, Request for Blank Income Tax Forms. The instructions on form 2333 will outline the user charge (see .03 below) and will provide an arithmetical formula for determining the weight of the tax forms being requested.

.03 Checks will be made payable to Internal Revenue Service and be submitted with form 2333 to the District Director's office. For $1 per year the recipient will be entitled to the following:

(1) Retention of their name on the District Director's tax practitioners mailing list to receive special releases regarding tax information from the District Director, plus

(2) Package X in October of the following year, and

(3) Up to 10 pounds (approximately 1,000 sheets) of tax forms.

(a) For quantities of forms in excess of 10 pounds, the additional shipping and handling charge will be as follows:

1. One dollar for over 10 to 20 pounds, plus

2. One dollar for each additional 20 pounds or fraction thereof.

.04 Persons requiring supplies of tax forms who do not wish to have them mailed may secure them without charge by visiting the forms counter of the local Internal Revenue Service office.

.05 Quantities of tax forms weighing 4 pounds or less will be mailed, without charge, to persons not desiring to be placed on the mailing list. No charge will be made to banks, post offices, and other organizations requesting tax forms for the convenience of taxpayers. Quantities of tax forms weighing over 4 pounds, which are shipped at the request of tax practitioners or others engaged in providing taxpayer assistance for private gain, will be shipped at the expense of the recipient.

.06 Persons not currently on the mailing list and who desire to be placed on the list should write to their District Director and furnish the following information: name, identifying number (social security number or employer identification number), address including ZIP code, and occupation or business.

SEC. 5. EFFECTIVE DATE.

This Revenue Procedure will be effective October 1966.