Correspondence Practices — Arrangement of Papers or Components of Communications

May 20, 1963 REVENUE MEMORANDUM ORDER NO. 23-63 SUBJECT : Correspondence Practices Arrangement of Papers or Components of Communications 1. PURPOSE This Order prescribes the rules for the assembling or arrangement of papers or components of communications initiated or acted upon by offices in the Bureau of Internal Revenue. cdll 2. RESPONSIBILITY It shall be the responsibility of every head of department, division or branch of the Bureau to see to it that any communication initiated or acted upon in his respective office is assembled as prescribed in this Order, prior to dispatching such communication to the records units for mailing or delivery. When a communication is prepared by a department or division in the National Office for the signature of the Commissioner of Internal Revenue or the Deputy Commissioner of Internal Revenue, or by a branch for the signature of the Regional or Assistant Regional Director, the communication in question shall be assembled by the action department, division or branch also in the manner as prescribed in this Order. 3. ARRANGEMENT OF PARTS OF COMMUNICATIONS The following shall be observed for a. Communications initiated by action offices (see Illustration 1) attached) When a communication is initiated by an action office either in the National Office or regional Office, the original and duplicate shall be stapled together. The second carbon copy, shall only be fastened by a paper clip to the original and duplicate. In addition, the phrase "RECORDS FILE COPY" shall be indicated across the right hand margin of the second carbon copy. In case there are enclosures to the communications, copies of such enclosures shall also be attached to the second carbon copy. b. Communications acted upon by action offices When a communication is acted upon by an action office, the following shall be done, if: (1) Answered by indorsement (See Illustration 2, attached) (a) If answered by indorsement, the original of the indorsement with the duplicate shall be stapled together. To this shall be attached the originals of all previous actions: indorsements in their descending numerical sequence (4th, 3rd, 2nd, 1st) and the basic communication. (b) The second carbon copy, together with the carbon copies of the basic letter and indorsements in the same order as in (a) above, shall be stapled together and fastened to the original and duplicate by a paper clip. The phrase "RECORDS FILE COPY" must also be indicated across the right hand margin of the second carbon copy. (c) Whenever there are enclosures to the communication intended for mailing or delivery, copies of such enclosures shall also be attached to the records file copy. (2) Answered by a letter (See Illustration 3, attached) (a) If answered by a letter, the original and duplicate of the letter shall be stapled together. (b) To the second carbon copy of the letter shall be attached all previous actions: indorsements in their descending numerical sequence (4th, 3rd, 2nd, 1st) and the basic communication. The phrase "RECORDS FILE COPY" shall be indicated as usual. (c) Whatever enclosures there are to the original of the letter shall also be attached to the records file copy. The communication for mailing or delivery and the records file copy shall also be fastened together by a paper clip. cd 4. INFORMATION COPY FOR OTHER OFFICES OR PARTIES Whenever there is necessity to furnish informational copies to other interested offices or parties, the action office concerned is responsible for the preparation of sufficient number of copies of the action made by it. It shall also be responsible for reproducing necessary attachments. An informational copy shall be identified with the phrase "COPY FURNISHED __________" across the right hand margin of such copy and shall be fastened to the mailing and the records file material also by a paper clip. 5. AUTHENTICATION OF COMMUNICATIONS Officials authorized to authenticate communications after signing the original of the communication shall affix his initial in the second carbon copy bearing the phrase "RECORDS FILE COPY". 6. ENFORCEMENT All communications received in the records unit not assembled in the manner prescribed above shall be returned to the action offices concerned under an official transmittal. Repeated non-observance of the rules herein set forth shall be reported by heads of records units to either the Regional Director (if in the Regional office) or to the Commissioner of Internal Revenue (if in the National Office), for appropriate action. cdt (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue ATTACHMENTS ILLUSTRATION NO. 1 Communication Initiated by Action Offices ILLUSTRATION NO. 2 Communication Answered by Indorsement . ILLUSTRATION NO. 3 Communication Answered by Letter