Rev. Proc. 56-41

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to change the method of designating the payee to be shown on checks and money orders submitted in payment of Federal taxes to the `Internal Revenue Service.'

SEC. 2. PROCEDURE.

It is now the policy of the Internal Revenue Service to request taxpayers to make checks and money orders tendered in payment of Federal taxes payable to the `Internal Revenue Service,' in lieu of to the `District Director of Internal Revenue.' The underlying purpose of this change is to establish a uniform designation that will not be burdensome for the taxpayer to write on the average size check form.

SEC. 3. EFFECT ON OTHER DOCUMENTS, ETC.

In any case where existing regulations, or other instructions issued pursuant thereto, provide that checks or money orders tendered in payment of Federal taxes should be made payable to a payee other than the Internal Revenue Service, such checks or money orders will be accepted if made payable to the Internal Revenue Service. Existing forms which provide for a payee other than `Internal Revenue Service' will be revised in subsequent printings to specify `Internal Revenue Service' as the payee. In the interim, checks and money orders drawn payable to `Internal Revenue Service,' as well as such previous designations as `Collector of Internal Revenue,' `Director of Internal Revenue,' and `District Director of Internal Revenue,' will be accepted in payment of taxes.