Rev. Proc. 62-9

SECTION 1. PURPOSE.

This revenue procedure sets forth instructions concerning the inspection by certain persons, of tax returns and related documents filed under the Internal Revenue Code of 1954, and the furnishing of copies of such returns and documents, as provided in sections 301.6103(a)-1 and 301.6103(a)-2 of the Regulations on Procedure and Administration.

SEC. 2. AUTHORITY.

District Directors of the Internal Revenue Service are authorized by Delegation Order No. 83, dated October 16, 1961, C.B. 1961-2, 545, to process applications by certain persons to inspect returns and related documents and may permit such inspection of such returns and related documents in their official custody. In response to requests for copies, they may furnish copies of such returns and related documents. For the purposes of this Revenue Procedure the term "District Director" also includes the Director of International Operations.

SEC. 3. RETURNS WHICH MAY BE INSPECTED UNDER THIS REVENUE PROCEDURE.

Returns in respect of the taxes imposed by chapters 1, 2, 3, and 6 (income taxes), chapter 5 (tax on transfers to avoid income tax), chapter 11 (estate tax), chapter 12 (gift tax), chapter 23 (unemployment tax), chapter 32 (manufacturers excise taxes), subchapters B, C, and D of chapter 33 (communications tax, transportation taxes, and tax on safe deposit boxes, respectively), and subchapter B of chapter 37 (tax on coconut and palm oil) of the Code shall be open to inspection as hereinafter provided to certain persons having a material interest which will be affected by information contained in such returns.

SEC. 4. TIME AND PLACE OF INSPECTION.

Returns may be inspected in the office of the District Director where such returns and related documents are on file. Inspection shall be made only in the presence of an internal revenue officer or employee and only during the regular hours of business of the Internal Revenue Service office.

SEC. 5. APPLICATIONS FOR INSPECTION.

.01 Applications for permission to inspect returns, or for copies of returns, shall be made in writing to the District Director with whom the return was filed. The application should set forth the following:

(1) The name and address of the person for whom the return was made.

(2) The kind of tax reported on the return.

(3) The taxable period covered by the return.

(4) The reason why inspection is desired.

(5) A statement, or other satisfactory evidence, that the applicant is a person entitled to make the inspection or to be furnished with the copy requested.

.02 Taxpayers and others authorized to inspect returns who come to the office in person will be required to sign a request for the information desired.

.03 No information contained in returns or related documents may be given over the telephone under any circumstances.

SEC. 6. RETURN OF INDIVIDUAL.

A return of an individual shall be open to inspection--

.01 By the individual for whom the return was made.

.02 If the individual for whom the return was made is legally incompetent, by the committee, trustee, or guardian of his estate.

.03 If the individual for whom the return was made has died--

(1) By the administrator, executor, or trustee of his estate.

(2) In the discretion of the District Director, by any heir at law, next of kin, or beneficiary under the will, of such decedent, upon submission of satisfactory evidence that such heir at law, next of kin, or beneficiary has a material interest which will be affected by information contained in the return.

.04 If the property of the individual for whom the return was made is in the hands of a receiver or trustee in bankruptcy, by such receiver or trustee.

.05 By the duly constituted attorney in fact of any of the foregoing persons, subject to the conditions of inspection prescribed herein for such person.

SEC. 7. JOINT RETURN OF INCOME TAX.

A joint income tax return of husband and wife shall be open to inspection--

.01 By either of the individuals for whom the return was made.

.02 If either of the individuals for whom the return was made is legally incompetent, by the committee, trustee, or guardian of the estate of such individual.

.03 If either of the individuals for whom the return was made has died--

(1) By the administrator, executor, or trustee of the estate of such decedent.

(2) In the discretion of the District Director, by any heir at law, next of kin, or beneficiary under the will, of such decedent, upon submission of satisfactory evidence that such heir at law, next of kin, or beneficiary has a material interest which will be affected by information contained in the return.

.04 If the property of either of the individuals for whom the return was made is in the hands of a receiver or trustee in bankruptcy, by such receiver or trustee.

.05 By the duly constituted attorney in fact of any of the foregoing persons, subject to the conditions of inspection prescribed herein for such person.

SEC. 8. RETURN OF PARTNERSHIP.

A return of a partnership shall be open to inspection--

.01 By any person who was a member of the partnership during any part of the period covered by the return upon submission of satisfactory evidence of such membership.

.02 If an individual who was a member of the partnership during any part of the period covered by the return is legally incompetent, by the committee, trustee, or guardian of his estate.

.03 If an individual who was a member of the partnership during any part of the period covered by the return has died--

(1) By the administrator, executor, or trustee of his estate.

(2) In the discretion of the District Director, by any heir at law, next of kin, or beneficiary under the will, of such decedent, upon submission of satisfactory evidence that such heir at law, next of kin, or beneficiary has a material interest which will be affected by information contained in the return.

.04 If the property of the partnership is in the hands of a receiver or trustee in bankruptcy, by such receiver or trustee.

.05 By the duly constituted attorney in fact of any of the foregoing persons, subject to the conditions of inspection prescribed herein for such person.

SEC. 9. RETURN OF ESTATE.

A return of an estate shall be open to inspection--

.01 By the administrator, executor, or trustee of the estate.

.02 In the discretion of the District Director, by any heir at law, next of kin, or beneficiary under the will, of the decedent for whose estate the return was made, upon submission of satisfactory evidence that such heir at law, next of kin, or beneficiary has a material interest which will be affected by information contained in the return, or, if any such heir at law, next of kin, or beneficiary has died or is legally incompetent, by the administrator, executor, committee, trustee, or guardian of his estate, upon a like submission of evidence.

.03 By the duly constituted attorney in fact of any of the foregoing persons, subject to the conditions of inspection prescribed herein for such person.

SEC. 10. RETURN OF A TRUST.

A return of a trust shall be open to inspection--

.01 By the trustee or trustees, jointly or severally.

.02 By any person who was a beneficiary of the trust during any part of the period covered by the return, upon submission of satisfactory evidence that the person was such a beneficiary.

.03 If any individual who was a beneficiary of the trust during any part of the period covered by the return is legally incompetent, by the committee, trustee, or guardian of his estate.

.04 If any individual who was a beneficiary of the trust during any part of the period covered by the return has died--

(1) By the administrator, executor, or trustee of his estate.

(2) In the discretion of the District Director, by any heir at law, next of kin, or beneficiary under the will, of such decedent, upon submission of satisfactory evidence that such heir at law, next of kin, or beneficiary has a material interest which will be affected by information contained in the return.

.05 By the duly constituted attorney in fact of any of the foregoing persons, subject to the conditions of inspection prescribed herein for such person.

SEC. 11. RETURN OF A CORPORATION.

A return of a corporation shall be open to inspection:

.01 By any person designated by action of its board of directors, or other similar governing body, upon submission of satisfactory evidence of such action.

.02 By any officer or employee of the corporation upon written request signed by any principal officer and attested by the secretary, or other officer, under the corporate seal, if any.

.03 By the duly constituted attorney in fact of the corporation.

.04 If the property of the corporation is in the hands of a receiver or trustee in bankruptcy, by such receiver or trustee, or by the duly constituted attorney in fact of such receiver or trustee.

.05 In the discretion of the District Director, if the corporation has been dissolved, by any person who, under these provisions in section 11, might have inspected the return at the date of dissolution.

.06 For provisions relating to inspection of corporation income and unemployment tax returns by shareholders see section 301.6103(c)-1 of the Regulations on Procedure and Administration, published in Treasury Decision 6546, C.B. 1961-1, 682, at 686.

SEC. 12. ESTATE TAX RETURNS.

A return or notice in respect of estate tax imposed by chapter 11 of the Code shall be open to inspection--

.01 By the executor, or his successor in office, or the duly constituted attorney in fact of such executor or successor.

.02 In the discretion of the District Director, by any other person upon submission of satisfactory evidence that such person has a material interest either in ascertaining any fact disclosed by the return or notice or in obtaining information as to the payment of the tax.

SEC. 13. GIFT TAX RETURNS.

A return in respect of gift tax imposed by chapter 12 of the Code shall be open to inspection--

.01 By the donor or his duly constituted attorney in fact.

.02 In the discretion of the District Director, by any other person upon submission of satisfactory evidence that such person has a material interest either in ascertaining any fact disclosed by the return or in obtaining information as to the payment of the tax.

SEC. 14. GUIDELINES WITH RESPECT TO WHAT DOCUMENTS MAY BE INSPECTED.

Generally, in addition to the return, inspection will be limited to documents filed by or on behalf of the taxpayer, including any schedules, lists and other written statements which have been filed with the Internal Revenue Service by or on behalf of the taxpayer or which have previously been furnished by the Service to the taxpayer.

The general guidelines with respect to what documents, other than the return, may or may not be open to inspection, and copies furnished by District Directors or the Director of International Operations are as follows:

.01 Schedules, information returns, protests, briefs, face of claims, waivers, and other statements or documents designed to be supplemental to or to become part of the return may be inspected.

.02 Examiners' reports may be inspected to the extent that such reports have previously been furnished to the taxpayer; therefore, the transmittal letter portion of a revenue agent's report, or a separate confidential report which contains information for Service use only, may not be inspected.

.03 Conference reports may not be inspected with the exception of the pages showing recomputation of tax liability.

.04 Work papers of examiners, engineers' reports, cover letters of the reports in which opinions are expressed, reports of special agents and interoffice communications, may not be inspected unless specific authorization is given by the Commissioner of Internal Revenue.

.05 Inspection of claims for refund will be limited to the face of the claim only, since the back of the claim contains Service records.

.06 Typed copies of office copies of notices of adjustment may be furnished; no photostatic copies of notices of adjustment are to be made.

SEC. 15. CHARGES FOR COPIES OF RETURNS AND RELATED DOCUMENTS.

Charges for furnishing copies of returns and related documents and for certifications of such returns and documents will be as follows:

.01 A charge of 50 cents per page will be made for a copy of each return or other document.

.02 For each copy of Form 1040A, or a return or other document of similar size, a charge of 50 cents will be made, even though both sides of the document are furnished.

.03 For each copy of a page which is substantially larger than the size used in the largest income tax return, the basic rate of 50 cents per page may be increased in proportion to the size (in multiples of 25 cents) to such amount that appears reasonable under the circumstances.

.04 For each certification a charge of 50 cents will be made.

.05 A bill for the cost of furnishing copies and preparing certifications will be made at the time the documents are furnished.

SEC. 16. CROSS REFERENCES.

For inspection of returns filed pursuant to the Internal Revenue Code of 1939, see Revenue Ruling 229, C.B. 1953-2, 152. See also Mim. 6747, C.B. 1952-1, 54, for charges for copies of such returns and documents.