Section 3. Procedures

.01 Rev. Proc. 66–3 as previously modified is further modified to reflect a $23.00 charge in section 15.01.

.02 The next revision of Form 4506, Request for Copy or Transcript of Tax Form, will reflect the $23.00 charge in section 15.01.

.03 Form 4506, Request for Copy or Transcript of Tax Form, is used by a taxpayer or the taxpayer’s authorized representative to request a tax return and all attachments and schedules to the

return for a charge of $23.00. Form 4506 is also used to request a tax return transcript, a copy of Form(s) W–2, or verification of nonfiling, free of charge. A return or account transcript can also be obtained, free of charge, by calling the Internal Revenue Service or by visiting a local Internal Revenue Service office. A return transcript shows most lines from the original return including accompanying forms and schedules. It does not reflect any changes the taxpayer or the IRS made to the original return, such as corrections due to mathematical errors. An account transcript, or statement of account, reflects a taxpayer’s current account status including subsequent payments or amended returns.

.04 The revised section 15.01 shall read as follows:

Sec. 15. CHARGES FOR COPIES OF RETURNS AND RELATED DOCUMENTS

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

.01 Effective May 1, 1997, a charge of $23.00 will be made for each request

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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 Internal Revenue Service office where the return was filed.