Part 6 Exhibits

Section 6.1 - Exhibits of Forms in the Revenue Procedure

6.1.1 Purpose Exhibits A through T illustrate some of the specifications that were discussed earlier in this revenue procedure. The dimensions apply to the actual size forms, but the exhibits have been reduced in size.

Generally, the illustrated dimensions apply to all like forms. For example, Exhibit B shows 11.00” from the top edge to the bottom edge of Form 1098 and .85” between the bottom rule of the top form and the top rule of the second form on the page. These dimensions apply to all forms that are printed three to a page.

6.1.2 Keep in mind the following guidelines when printing substitute forms. Guidelines - Closely follow the specifications to avoid delays in processing the forms.

• Always use the specifications as outlined in this revenue procedure and illustrated in the exhibits.

• Do not add the text line “Do NOT Cut or Separate Forms on This Page” to the bottom form. This will

cause inconsistency with the specifications.

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ingly, taxpayers will not be required to comply with the rule before July 1, 2001. In the meantime, a taxpayer may use either basis of measurement for each taxable removal, entry, or sale of taxable fuel.

The principal author of this notice is Frank Boland of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this notice, contact Mr. Boland at (202) 622-3130 (not a toll-free call).

Taxable Fuel Measurement

Notice 2000–33

Section 48.4081–8(a) of the Manufacturers and Retailers Excise Tax Regulations provides that volumes of taxable fuel may be measured on the basis of either actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Section 48.4081–8(a) also provides, however, that beginning July 1, 2000, for each period from July 1 through the following June 30, a person liable for tax on a re

moval may use only one of the two bases of measurement with respect to taxable fuel removed from any particular terminal, refinery, or blending facility. This rule also applies to taxable entries and sales.

The Internal Revenue Service and the Treasury Department have determined that many taxpayers will have to change their accounting systems to comply with the rule applicable beginning July 1, 2000, and will be unable to complete the necessary changes by that date. Accord

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