CHANGES IN FEES CHARGED BY THE SERVICE FOR COPIES OF RETURNS ARE PROVIDED

Rev. Proc. 85-56

SECTION 1. BACKGROUND

Rev. Proc. 66-3. 1966-1 C.B. 601, sets forth procedures to be followed by District Directors of the Internal Revenue Service in permitting inspection of federal tax returns and related documents filed under the Internal Revenue Code, and in furnishing copies of such returns and documents. Section 15 of Rev. Proc. 66-3 is entitled "Charges for Copies of Returns and Related Documents". Rev. Proc. 84-71, 1984-2 C.B. 735, modified Rev. Proc. 66-3 by substituting a new Section 15, effective October 1, 1983. Section 15.01, as modified by Rev. Proc. 84-71, imposes a $5.00 charge for each request of a copy of a return or other document (other than Employee Plans and Exempt Organizations Returns). Section 15.02, as modified, imposes a $2.50 charge for each request for a transcript of individual income tax account information. Section 15.03, as modified, imposes a charge of $1.00 for the first page and $.10 for each subsequent page for copies of Employee Plans and Exempt Organizations tax returns and related documents. Section 15.04, as modified, imposes a $2.50 charge for each Form 1040A and 1040EZ verification.

SEC. 2 PURPOSE

The purpose of this revenue procedure is to further modify Rev. Proc. 66-3.

SEC. 3 PROCEDURE

Rev. Proc. 66-3 is modified to reflect a $4.25 charge in section 15.01, a $2.25 charge in section 15.02 and a charge of $.15 "for each subsequent page" in section 15.03. Section 15.04 is deleted, thereby eliminating a separate charge for verification of Forms 1040A or 1040EZ. Verification of those forms may now be secured through a request for tax account information under section 15.02 of this revenue procedure. The revised section 15 shall read:

SEC. 15 CHARGES FOR COPIES OF RETURNS, RELATED DOCUMENTS, AND RETURN INFORMATION

Charges for furnishing copies of returns, related documents and return information will be as follows:

01 A charge of $4.25 will be made for each request of a copy or other related document (other than Employee Plans and Exempt Organization Returns). Payments will be submitted in advance using Internal Revenue Service Form 4506, Request for copy of Tax Form or Individual Income Tax Account Information.

02 A charge of $2.25 will be made for each request for a transcript of individual income tax account information. Payments will be submitted according to procedures prescribed in .01 (above).

03 A charge of $1.00 for the first page and $.15 for each subsequent page will be made for copies of Employee Plans and Exempt organizations tax returns and related documents. Payments will be submitted subsequent to receipt of Form 2860, Document Transmittal and Bill.

SEC. 4 EFFECTIVE DATE

This revenue procedure is effective October 1, 1985.

SEC. 5 EFFECT ON OTHER DOCUMENTS

Rev. Proc. 66-3, as modified by Rev. Proc. 84-71, is further modified, effective October 1, 1985.