SEC. 3. OFFICE — Internal Revenue Bulletin 1997-16

BUDGET (OMB) REQUIREMENTS FOR SUBSTITUTE FORMS

.01 The Paperwork Reduction Act requires: (1) OMB approval of IRS tax forms, (2) that each form (all copies) show the OMB approval number and, when appropriate, the form’s expiration date, and (3) that the form (or its instructions) state why IRS is collecting the information, how we will use it and whether it must be given to us. The official IRS form (or instructions) will contain this information.

.02 As it applies to substitute IRS forms, this means:

All substitute forms (all copies) must show the OMB number as it appears on the official IRS printed form (see Exhibits A and B).
The OMB number must be in one of the following formats:

OMB No. 1545–0008 (preferred),

or OMB # 1545–0008 3. You must inform the users of your substitute forms of the reasons for IRS collection, use, and requirements, as stated in the instructions for the official IRS form.

Sec. 4. FORMS and PUBLICATIONS

.01 Electronic access to IRS tax forms, instructions, publications, and

other tax data is available through the following:

Modem: IRIS at FedWorld (703) 321–8020 Technical questions regarding FedWorld can be directed to the FedWorld help desk 24 hours a day at (703) 487–4608.

Internet: Telnet—iris.irs.ustreas.gov

FTP—ttp.irs.ustreas.gov WWW—http://www.irs.ustreas.gov Fax Forms: (703) 487–4160 .02 Over 100 of the most requested forms and instructions may be obtained via your fax machine. Just call (703)487–4160 from the telephone connected to your fax machine.

.03 A CD–ROM containing over 2,000 tax forms, instructions, and publications may be purchased from the Government Printing Office (GPO), Su

perintendent of Documents (Supt. Docs.). Current tax year materials, and tax forms from 1991 and publications from 1994, are included on the disc. To order the CD–ROM, contact Supt. Docs. at (202) 512–1800 (select Option #1), or by computer through GPO’s Internet Web Site (http;//www.access.gpo.gov/su docs).

.04 List of Social Security Administrations Magnetic Media Coordinators is included in the Appendix.

Sec. 5 EFFECT ON OTHER REVENUE PROCEDURES

.01 Rev. Procs. 96–24 and 96–24A, I.R.B. 1996–5, dated January 29, 1996, and I.R.B. 1996–15, dated April 8, 1996, (Reprinted as Publication 1141, Revised 4–96 ), is superseded.