SEC. 19. PROCEDURES FOR

PRINTING INTERNAL REVENUE SERVICE ENVELOPES

.01 Organizations are now permitted to produce substitute tax return envelopes. Use of substitute return envelopes that comply with the requirements set forth in this section will assist in delivery of mail by the U.S. Postal Service and facilitate internal sorting once the envelopes are received at the Internal Revenue Service Centers. The permanent five digit ZIP codes assigned to the ten service centers are listed below. These ZIP codes must be utilized when mailing returns to the prescribed service center:

ATLANTA GA 39901 KANSAS CITY MO 64999 AUSTIN TX 73301 PHILADELPHIA PA 19255 MEMPHIS TN 37501 ANDOVER MA 05501 CINCINNATI OH 45999 HOLTSVILLE NY 00501 OGDEN UT 84201 FRESNO CA 93888 .02 The sorting of returns by form type is accomplished by the preprinted bar codes on return envelopes that are included in each specific type of form or package mailed to the taxpayer. The 32 bit bar code located to the left of the address on each envelope identifies the type of form that person is filing and assist the Service in consolidating like returns together for processing. Failure to use the envelopes furnished by the Service results in additional processing time and effort, and possibly delays the timely deposit of funds, processing of returns, and issuance of refund checks.

.03 The Internal Revenue Service will not furnish or sell bulk quantities of preprinted tax return envelopes to taxpayers or tax practitioners. A suitable alternative has been developed which will accommodate the sorting needs of both the IRS and the U.S. Postal Service. The new alternative is based on the use of ZIP + 4 or 9 digit ZIP codes for mailing various types of tax returns

11 Do not fold or staple the OCR data sheet. It may remain loose, or be paper or spring clipped to the application.

12 At the top of the OCR data sheet add the heading ’’OCR Data Sheet, File With Application Form, Approval Number (leave nine spaces for approval number)’’.

.03 The OCR data sheet must be submitted for approval to: EP OCR Forms Coordinator, E:EP:FC, Room 2232, 1111 Constitution Ave., N.W., Washington, DC 20224.

.04 The OCR data sheet must be submitted with a complete word-forword identical copy of the application form except as described in .05 below. This copy may be a photocopy, or a Computer-Generated Substitute Form. Computer-generated substitute forms may be submitted for approval to the address in .03 above. However, except for the OCR data sheet, such approval is not required if the requirements of this Revenue Procedure are satisfied. If approval is requested, leave nine spaces for the approval number above the OMB approval number.

.05 The OCR data sheet replaces one copy of page one of the application which must otherwise be submitted in duplicate. To avoid confusion when generating the OCR data sheet, the following wording should be deleted from the first page of the application, ‘‘File page 1 of the form in duplicate’’ and ‘‘Both copies of this page must be signed’’. If the Procedural Requirements Checklist is being generated, the following line items should be modified as indicated. Item (e) or (f) ‘‘Have you submitted page 1 in duplicate?’’ should be modified to read, ‘‘Have you submitted the OCR data sheet?’’, and item (f) or (g) ‘‘Have you signed both copies of page 1 of the application?’’ should be modified to read, ‘‘Have you signed the application?’’

.06 Nonscannable EP application forms, e.g., Form(s) 5305 and 5306, may be computer-generated. They need not be submitted for approval if the requirements of this Revenue Procedure are satisfied. If approval is desired, these forms may be submitted to the address in .03 above.