Rev. Proc. 62-33

SECTION 1. PURPOSE.

This Revenue Procedure sets forth the procedure whereby District Directors of Internal Revenue and the Director of International Operations may permit inspection or furnish copies of Form 11, Special Tax Return (Wholesale Dealer or Retail Dealer, in Liquor, Beer, Wine, Beer and Wine; Manufacturers, Importers or Dealers in Firearms) and of Form 11-B, Special Tax Return (Coin-Operated Amusement or Gaming Devices, Bowling Alleys, or Pool or Billiard Tables) to certain officials of States, Territories, political subdivisions, or the District of Columbia.

SEC. 2. AUTHORITY.

District Direcotrs and the Director of International Operations are authorized, pursuant to section 601.702 of the Statement of Procedural Rules, to permit inspection of Form 11 on taxes imposed by subparts D, and E, Part II, subchapter A, chapter 51, and Part I, subchapter A, chapter 53, subtitle E, of the Internal Revenue Code of 1954, and of Form 11-B, on taxes imposed by subchapters B and C, chapter 36, subtitle D of the Code, by an official of a State, Territory, political subdivision, or the District of Columbia, for use in connection with the enforcement of its tax or police laws or regulations, provided a request is made in the manner prescribed below. In response to requests for copies, they may furnished copies of such returns, including copies under seal.

SEC. 3. APPLICATION FOR INSPECTION.

.01 Applications for inspection or for copies of returns shall be addressed to the District Director, or the Director of International Operations, with whom the return is on file. The application shall be signed by the chief governing officer, or the chief prosecuting attorney, of the State, Territory, political subdivision, or the District of Columbia, and by the officer or employee designated to make the inspection.

.02 The application shall show:

1 The name and address of the taxpayer;

2 The information desired and the periods involved;

3 That the information is desired and will be used solely in connection with the enforcement of tax or police laws and regulations;

4 That none of the information so acquired will be used or disclosed in any manner, except as required in preparation for a proceeding, or in the proceeding itself, in connection with the enforcement of tax or police laws and regulations; and,

5 The name and title of the officer or employee designated to make the inspection.

SEC. 4. TIME AND PLACE OF INSPECTION.

Inspection of the returns, after permission has been granted, shall be made by the requesting official, or his representative designated for such purpose, in the office of the District Director, or the Director of International Operations, having custody of the returns. Inspection will be permitted only in the presence of an internal revenue officer or employee designated by the District Director, or the Director of International Operations, for that purpose and during the regular hours of business of such office. The inspection of returns shall be arranged for a time nutually agreeable and which will not interfere with the normal work-flow of the district or division office.

SEC. 5. INSPECTION.

.01 Permission to inspect the returns, when granted, shall extend only to the returns themselves and to information as to the corrected tax due if that figure has been determined.

.02 Permission will not be granted for inspection of Forms 11-B which are under active examination or investigation, or on which a recommendation for prosecution has been made and the case is under consideration, except as may be specifically authorized.

SEC. 6. CHARGES.

Fees for the furnishing of copies of 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 document.

.02 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.

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

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

SEC. 7. CROSS REFERENCES.

For the procedures concerning permissible inspection of other Federal tax returns by State governments, see Revenue Procedure 62-18, page 408, this Bulletin.