Rev. Proc. 84-71

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`.

SECTION 2. PROCEDURE

Rev. Proc. 66-3 is modified by substituting for section 15 the following new section:

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

Effective October 1, 1983, charges for furnishing copies of returns, related documents, and return information and for verification of Forms 1040A or 1040EZ will be follows:

01 A charge of $5.00 will be made for each request of 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 $2.50 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 $.10 for each subsequent page will be made for copies of Employee Plans and Exempt Organizations tax returns and related documents. Payments will be submitted susequent to receipt of Form 2860, Document Transmittal and Bill.

04 A charge of $2.50 will be made for each Form 1040A and 1040EZ verification. (See instructions for Form 4506).

SEC. 3. EFFECT ON OTHER DOCUMENTS.

Revenue Procedure 66-3, 1966-1 C.B. 601, is modified.

SEC. 4 EFFECTIVE DATE.

This revenue procedure is effective October 1, 1983.