The Tax Forms and Publications Division, W:CAR:MP:FP, is responsible for the program of tax forms and tax publications. The focus of this section is on the activities of the Office of Chief Counsel and its representative to the Tax Forms Coordinating Committee (the Committee).

Proofs of tax forms are routed by the Tax Forms Development Branch, W:CAR:MP:FP:F, to the Office of Chief Counsel’s representative on the Committee. These forms are also routed to the designated representative for each Associate Chief Counsel Office for review and comment. Each Associate office is expected to review the forms for matters within that office’s jurisdiction, and coordinate with any other Associate and Division Counsel offices as appropriate.

The professional to whom the case is assigned should make every effort to complete action within the listed time-frame. If this is not possible the professional should call the Tax Form Development Branch originator and agree on a mutually satisfactory response date. Any legal issues with the Tax Forms Development Branch that cannot be resolved at the branch level should be elevated within the Associate office for resolution. Each office responds directly to the Tax Forms Development Branch. In addition, if an office provides written comments to the Tax Forms Development Branch, a copy of such comments should be sent to Counsel’s representative to the Committee. Counsel’s representative should be informed of any significant problems that cannot be resolved between an office in Counsel reviewing the form and the Tax Forms Development Branch.

In addition, the Tax Forms Development Branch or another office in the Service may send a form directly to one or more Associate offices for review as the form is being developed or revised if they know those offices may have a particular interest in the form. An Associate office receiving a form in this manner should coordinate their review with any other Associate or Division Counsel offices as appropriate. The Associate office should provide comments directly to the office requesting the review.

Generally, Committee meetings are requested by the tax law specialist in W:CAR:MP:FP:F. However, any member of the Committee can request a meeting of the Committee to discuss significant issues on a form that requires consideration by multiple offices, including Chief Counsel.

Counsel’s representative to the Committee attends meetings of the Committee. In addition, if a substantive issue is going to be discussed at a meeting, a representative from the Associate office with jurisdiction over the issue also should attend the meeting to express that office’s view on the issue. The representative from the Associate office should ensure that those at the meeting know that he or she must confirm any legal position reached at the meeting with his or her Branch managers or, if necessary, others in the Associate office before it can be relied upon by the Tax Forms Development Branch.

Drafts of tax forms are sent to the Office of Management and Budget, OMB, for approval and the establishment of an expiration date. This review is required under the Paperwork Reduction Act. All forms must be sent to OMB through the IRS Reports Clearance Officer in W:CAR:MP:FP:S.