IRS ANNOUNCES 300 PERCENT INCREASE IN PRICE OF TAX RETURN COPIES.

Rev. Proc. 94-52

SECTION 1. BACKGROUND

.01 Effective October 1, 1994 the photocopy fee is increased to $11.00 for each request for a copy of a return or other related document (other than Employee Plans and Exempt Organization returns).

SECTION 2. PURPOSE

The purpose of this revenue procedure is to update Rev. Proc. 85-56.

SECTION 3. PROCEDURE

Rev. Proc. 85-56 is modified to reflect a $11.00 charge in section 15.01. Taxpayers seeking transcripts of account information should contact their local Internal Revenue Service office, which will supply the transcripts free of charge. The October 1, 1994, revision of Form 4506 was modified to offer the tax return transcript and to reflect the photocopy fee increase. Form 4506, Request for Copy or Transcript of Tax Form should be used to request:

a. Tax return transcript (no charge).

b. A copy of tax form and all attachments return ($11.00).

c. Verification of nonfiling (no charge).

d. Copy of Form(s) W-2 only (no charge).

The revised section 15 shall read:

SECTION 15. CHARGES FOR COPIES OF RETURNS AND RELATED DOCUMENTS

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

.01 Effective October 1, 1994, a charge of $11.00 will be made for each request for a copy of a return or other related document (other than Employee Plans and Exempt Organizations returns). Payments will be submitted in advance using Internal Revenue Service Form 4506, Request for Copy or Transcript of Tax Form. The completed Form 4506 should be sent to the IRS office where the return was filed.

SECTION 4. EFFECTIVE DATE

This revenue procedure is effective October 1, 1994.

SECTION 5. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 85-56 is modified effective October 1, 1994.