Caution:

Copy-paper boxes cannot be used for shipping.

• Put the shipping bag(s) in the box and seal it.• Tape the completed Form 9814 to the top of the box.• In black marker, write ___of ___ on the outside of the box to indicate which box of how many are part of the shipment. (For instance, if there are 3 boxes in the shipment, write 1 of 3, 2 of 3, and 3 of 3.)• Place the box(es) on the mailing table in front of the USRC Outgoing Mail bins.

By special instruction - Some taxpayers request, and pay for, special shipping for their certifications (FedEx, DHL, etc.). In these cases, the TE is responsible for providing Clerical with the shipping labels/waybills sent in by the taxpayer.• Use a matching envelope or box to the waybill: FedEx envelope if you have a FedEx waybill, DHL box if you have a DHL waybill, etc.• Anything going into a box must be put in a shipping bag as described under “c)”, above.• Secure the waybill to the envelope or box and place it in the USRC Express Mail bucket.

Under tax treaty obligations, the IRS may be required to “certify” foreign claim forms by stamping and sealing them. Countries whose forms we certify include:• Belgium• Denmark• France• Kazakhstan• United Kingdom