Mailing
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Once certifications are printed, they need to be mailed to the taxpayer. This is usually done by the Clerk printing the certifications, but your Manager or Lead may ask you to mail certifications that are printed and brought down by the technical teams.
In general, Form 6166 Certifications are packaged according to the following guidelines:
By envelope - If you have a certification packet of 61 pages or less, including any foreign claim forms to be returned to the taxpayer, you may put them in one of the large, windowed envelopes (E-44B). Seal the envelope shut using a glue stick or envelope moistener.
By shipping bag - For certification packets of more than 61 pages, including any foreign claim forms to be returned to the taxpayer, you must put them in a shipping bag.• Fill out, sign, and print page 1 of a Form 9814: Request for Mail/Shipping Service.• Get a shipping bag from the mailing area. If a bag is not available for the appropriate shipping service (USPS, UPS, DHL, etc.) use any available bag and turn it inside out (silver side out).• Put the certification packet in the bag and seal it.• Tape the completed Form 9814 to the outside of the bag.• Place the bag in one of the USRC Outgoing Mail bins.
By box - Very large certification packets (500 or more pages), including any foreign claim forms to be returned to the taxpayer, must be boxed and shipped.• Fill out, sign, and print page 1 of a Form 9814: Request for Mail/Shipping Service for each box being shipped as part of that packet.• Get a shipping bag from the mailing area, put the certification packet in the bag, and seal it.• Get an empty certification paper box and remove or black-out the label on it.
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