Rev. Proc. 75-43

Section 1. Purpose

The purpose of this Revenue Procedure is to notify printers, publishers, and other users of reproduction proofs and photo negatives of the major income tax forms, instructions and publications that the Internal Revenue Service has revised the per page charges for these proofs and negatives.

Sec. 2. Background

Revenue Procedure 66-35, 1966-2 C.B. 1235, established the per page charge to recover printing, handling, postage, and administrative expenses incurred by the Service. Rev. Proc. 67-42 1967-2 C.B. 679, relating to reproduction of Form 941a; Rev. Proc. 75-14, 1975-1 C.B. 662, relating to reproduction of forms in the 1087 and 1099 series; and Rev. Proc. 75-15, 1975-1 C.B. 671, relating to reproduction of forms W-2 and W-2P, restated the original per page charge for proofs and negatives.

Sec. 3. Authority

The general statutory authorization to apply user charges to the rendering of special services is 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, in part, 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 therefore 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. 4. Procedure

.01 Printers and others wishing to obtain reproduction proofs of the major tax forms, instructions, and publications may send their request to the Commissioner, Internal Revenue Service, Washington, D.C. 20224, Attention: A:FM:P. Order blanks will be mailed to requesters of record and, on request, to prospective users. The order blanks will specify the number of pages comprising each item.

.02 Orders will be filled as the forms are approved for printing. Note: Not all forms are approved for printing on the same date; therefore, all of the requested proofs cannot be mailed the same date. Prompt mailing will be made as forms are approved for release.

.03 After an order has been filled, invoices will be mailed to the consignee. Payment must be made within twenty (20) days after receipt of invoices, by check, money order, or bank draft. Remittances should be made payable to the Internal Revenue Service, Fiscal Section, and sent to the Internal Revenue Service, Washington, D.C. 20224. Attention: A:F:AF.

.04 A charge of $1.00 per page will be made for each reproduction proof regardless of page size, and a charge of $3.00 per page will be made for photo-negative pages.

Sec. 5. Printing Specifications

.01 The current specifications covering size, number of pages, quality of paper and ink, etc., are outlined in Rev. Procs. 67-42, 75-14, 75-15, and 75-45. You may obtain these revenue procedures (or latest Revenue Procedures of revised printing specifications) from Internal Revenue Service Centers, District Offices, or by writing to Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, D.C. 20224: Attention: ACTS:T:C.

.02 Basic specifications such as margins, pagination, etc., will be printed in the margins of the reproduction proofs and must be removed before printing.

Sec. 6. Effect on other documents

Rev. Proc. 66-35, superseded; Rev. Procs. 67-42, 75-14, and 75-15 are modified.