1.22.3. Addressing and Packaging

(1) Purpose: This section of the IRM describes mailing and shipping requirements for IRS offices. It includes the various types of IRS addresses.

(2) Audience: All IRS employees, and those responsible for making decisions in either mail or transportation management.

(3) Policy Owner: The responsibility of administering the IRS mail and transportation management program falls under the direction of the Commissioner, Wage and Investment (W&I).

(4) Program Owner: Distribution Requirements Branch (DRB) is the program office responsible for overseeing and providing guidance for the Mail and Transportation Management.

(5) Primary Stakeholders:

• IRS Business Units

• Distribution Requirements Branch

• Postal and Transportation Policy

• All employees using mailing and shipping services

(6) Program Goals: To provide the IRS standards and requirements to properly mail or ship items using the US Postal Service or Small Package Carrier (SPC).

(1) IRS addressing standards contain the required elements to properly format a complete delivery address and describe the types of addresses used by the IRS.

(2) All mailing lists and address files should be reviewed for accuracy and updated at least four times a year by the list owner.

(1) Addressing requirements have been established to ensure consistent and proper addressing of mail and packages, which helps ensure timely processing and delivery. The following address practices should be used to address USPS mail:

1. The address should be typed, or machine printed in dark ink on a light background, using a simple font type (e.g., San Serif, Arial or Helvetica) in 10 or 12 point

2. The address should be single spaced and left aligned

3. The address should use all uppercase letters and no punctuation

(2) Address Elements - All mail delivery addresses must contain at least the following elements:

• Customer or Recipient

• Delivery Address Line

• Last Line (City State ZIP Code)

(3) Additional address elements may be used depending on the type of address. Standard addresses contain a minimum of three lines of address data.Standard Address

(1) International address formats should follow the standards and practices of the destination country. Following are general guidelines:

1. The recipient line should contain the complete name of the addressee

2. The complete delivery address must be typed or legibly written in English using all uppercase

3. The city destination must appear in capital letters together with the correct postal code number or delivery zone number, if any

4. An address in a foreign language is permitted if the name of the city, province and country are also indicated in English

5. Foreign postal codes (numeric and/or alpha) should be placed on the line immediately above the country name; some countries prefer that the postal code follow the name, others prefer it to precede the city or town name

6. The last line must contain only the country name (no abbreviations)

   Example:

   MR THOMAS CLARK 117 LONGFORD WAY LONDON WIP 6HQ ENGLAND

   MS C P APPLE APARTADO 3068 46807 PUERTO VALLARTA JALISCO MEXICO

(2) Foreign post offices can return mail pieces that do not contain complete sender and addressee information.

(3) Certified Mail is not available internationally.

(4) Domestic Registered Mail items are handled separately from all other mail and are stored in a secure area. However, International Registered Mail is handled in accordance with the internal procedures of the destination country and does not guarantee the same security as domestic Registered Mail.

(5) Postal Service (PS) Form 2865, Return Receipt for International Mail (Avid de Reception), provides evidence of delivery for registered items or Priority Mail International insured parcels. PS Form 2865 (pink card) is attached at the time of mailing and removed and signed at the point of delivery. Return receipts are completed in the country of destination in accordance with its internal regulations, which may require the addressee's signature except under special circumstances.

(6) Some countries may require a PS F2976, Customs Declaration CN 22 form. This form may be required for packages weighing over 1 pound even if the package contains only documents. If this form is required, contact a USPS office.

(1) BRM allows customers to send a reply via First-Class Mail without affixing postage. The IRS pays the postage and a per piece handling fee only for the pieces returned. Clerks at the delivery Post Office calculate the amount due and then bill the IRS' Official Mail Accounting System (OMAS) account.

(2) IRS furnishes a "Postage and Fees Paid" (Penalty BRM) letter size envelope when requesting information for the convenience of the Government. BRM envelopes must not be used to request information required by law (e.g., remittance mail, liability mail and collection notices).

(3) BRM can be domestic or international. BRM sent within the United States and its territories must use a domestic mail permit. International BRM accounts must be established when sent to a foreign country.

(4) BRM is subject to strict standards on formatting, markings and addressing. Printed or handwritten alterations are not allowed on BRM envelopes or labels.

(5) A BRM account must be established for each type of BRM mail piece (e.g., 1-ounce envelopes, 2-ounce envelopes, post cards, labels for flats, etc.). Since BRM mail pieces are preprinted, this limits the weight of the mail that can be sent in each BRM mail piece.

(6) All BRM postage and fees are managed by the Postal and Transport Policy (PTP) Section and funded through the annual postal budget.

(7) BRM envelopes cannot be used as a label on a larger envelope (flat), package or box. A custom-designed "Business Reply Label" must be used for this purpose. A separate BRM permit account cannot be established for the specific use with the BRM label.

(8) IRS uses two types of BRM permits:Types of BRM Permits

(1) Common addressing errors can be costly and affect the timeliness of the delivery.

(2) To avoid the common addressing mistakes, use USPS approved abbreviations for:

1. Street designator, such as AVE for Avenue, ST for Street, RD for Road and CT for Court

2. Directional indicator, such as N for North or S for South

3. Secondary street indicator, such as APT for Apartment, BLDG for Building, RM for Room or STE for Suite

4. State, such as TX for Texas, CA for California, MO for Missouri, or IL for Illinois

(3) Spell out the complete city name. Do not use abbreviations such as LA for Los Angeles or NYC for New York City.

(4) Use the correct ZIP Code. For more information on ZIP Codes, access the following link: http://www.usps.com

(5) Do not use a P.O. Box address when the item is being sent by a SPC.

(1) Packaging often determines what services (USPS, SPC, or Freight) are available as well as the cost of the service.

(2) Use a standard letter size envelope and mail via USPS when feasible. USPS is the least expensive service for mail weighing 13 ounces or less. Detailed information on envelope selection and use can be found in Document 13011, Envelope User Guide.

(1) Mail/Packages being sent through a SPC or mail courier must:

1. Contain a Form 3210, Document Transmittal.

2. Be double boxed or double wrapped in such a way that if the outer package became damaged during transit the inner wrapping/protection will protect the contents from disclosure

3. Include a duplicate shipping label on the inner package

4. Be monitored to ensure that each shipment is properly and timely received and acknowledged

(2) Mail/Packages being sent via USPS do not need additional protection, such as double wrapping. Mail/Packages containing PII are not required to be shipped using expedite or air services. Ground shipping is the preferred method of transportation.

(3) Detailed information and instructions for shipping PII can be found in:

1. IRM 10.5.1.6.9.3, Shipping

2. Document 13056, Shipping Procedures for Personally Identifiable Information.

(1) Each office has supplies for shipping via USPS or SPC ground services. Items listed below can be purchased from the office's supply budget. Recommended supplies include:

1. Standard letter envelopes

2. Two-inch clear packaging tape

3. Packing material such as Kraft paper, newspaper or bubble wrap used for wrapping and cushioning contents

4. Black or opaque medium weight garbage bags used for double wrapping

5. Various sizes of corrugated cardboard boxes

6. Use a rigid box with flaps intact

7. If using an old box, ensure the box is undamaged and strong enough to support the contents through the rigors of shipping

8. When using a previously used box, remove or cover old address labels and delivery markings from the box

(2) W&I purchases a bulk order of shipping supplies that are stored and distributed through the National Distribution Center (NDC). These supplies are free to shippers and can be ordered through the Order and Subscription Management System (OSMS) in multiples of 25. The supplies include:

1. Shipping boxes in commonly used sizes

2. Kraft bubble mailers

3. Tear-Proof Polyethylene Mailers

(3) Information on the ground shipping supplies available can be found at: http://publish.no.irs.gov/mailtran/PmTPhome.html#tab=tab5.

(4) When using express or SPC air shipping services, outer packaging can be obtained from USPS or the SPC. There are various sizes available for order:

1. Air Letter - Appropriate for letters, business correspondence, urgent documents, and electronic media

2. Air Pak - Made from tear-resistant material and is ideal for flat, unbreakable items such as large reports and bulky documents

3. Air Box - Various sizes are available and can protect up to ten pounds (e.g., two reams of paper)

4. Internal Security Packs - UPS provides inner packing supplies that meet the requirements in IRM 10.5.1.6.9.3, Shipping. Information on the UPS internal security packs is available at http://publish.no.irs.gov/mailtran/upspk508.pdf