[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.602]

[Page 114]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
                 Subpart F_Rules, Regulations, and Forms
 
Sec. 601.602  Tax forms and instructions.

    (a) Tax return forms and instructions. The Internal Revenue Service 
develops forms and instructions that explain the requirements of the 
Internal Revenue Code and regulations. The Service distributes the forms 
and instructions to help taxpayers comply with the law. The tax system 
is based on voluntary compliance, and the taxpayers complete and return 
the forms with payment of any tax owed.
    (b) Other forms and instructions. In addition to tax return forms, 
the Internal Revenue Service furnishes the public copies of other forms 
and instructions developed for use in complying with the laws and 
regulations. These forms and instructions lead the taxpayer step-by-step 
through data needed to accurately report information required by law.
    (c) Where to get forms and instructions. The Internal Revenue 
Service mails tax return forms to taxpayers who have previously filed 
returns. However, taxpayers can call or write to district directors or 
directors of service centers for copies of any forms they need. These 
forms are described in Publication 676, Catalog of Federal Tax Forms, 
Form Letters, and Notices, which the public can buy from the 
Superintendent of Documents, U.S. Government Printing Office, 
Washington, DC 20402.

[46 FR 26055, May 11, 1981]