Rev. Proc. 66-35

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to notify printers, publishers, and other users of reproduction proofs of the major income tax forms that the Internal Revenue Service has established a per page charge for these proofs. This charge is established to recover printing, handling, postage, and administrative expenses incurred by the Service.

SEC. 2. AUTHORITY.

The general statutory authorization to apply user charges to the rendering of special services was 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 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 therefor 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. 3. PROCEDURE.

.01 Printers and others wishing to obtain reproduction proofs of the major tax forms may send their requests 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.

.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 released.

.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 invoice, 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: Chief, Fiscal Section.

.04 A charge of $0.75 per page will be made for each reproduction proof regardless of page size.

SEC. 4. REPRODUCTION PROOFS OF FORMS AVAILABLE AND COVERED BY THIS REVENUE PROCEDURE.

                Form No.:                          Number of

.01 The specifications covering size, number of pages, quality of paper and ink, etc., are outlined in Revenue Procedure 65-26, C.B. 1965-2, 1013, "Reproduction of Federal Tax Returns and Schedules"; Revenue Procedure 66-16, C.B. 1966-1, 630, "Private Printing and Use of Substitutes for Forms W-2"; Revenue Procedure 64-46, C.B. 1964-2, 983, "Private Printing and Use of Substitutes for Form 941a"; Revenue Procedure 66-16, C.B. 1966-1, 630, "Private Printing and Use of Substitutes for Form 1099"; and Revenue Procedure 66-17, C.B. 1966- 1,639, "Private Printing and Use of Substitutes for Form 1087"; or superseding Revenue Procedures as they are issued.

.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.

This Revenue Procedure modifies those sections of the above listed Revenue Procedures which state reproduction proofs are available on request from the Internal Revenue Service, Attention: A:FM:P.