JON TESTER a Wnited States Senate January 11, 2016 The Honorable John Koskinen ‘Commissioner, Internal Revenue Service Department of the Treasury 1111 Constitution Avenue, NW Washington, DC 20224 Dear Commissioner Koskinen: As the 2015 tax filing season gets underway, itis important to ensure that taxpayers and tax preparers have access to all Internal Revenue Service (IRS) forms and publications. That is, why T was concerned to recently learn that not all of the forms necessary to fill out 2015 tax returns are available for download in a format that can be accepted by the IRS. Itis my understanding that, in an effort to reduce costs within the IRS, tax forms and publications have been taken out of IRS taxpayer assistance offices and put online, While I appreciate the thought behind this new change in practice, I am troubled to read recent reports stating that not all of the forms are available for download. One form in particular is IRS form, 1099-MISC Copy A. While an example of the form is available online, the IRS's website states, ‘Do not print and file copy A downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can’t be scanned.”' T understand that over the last several years, a declining budget and workforce has had an adverse effect on the IRS’s ability to provide the best possible service to taxpayers. But I believe both the taxpayer and the IRS would benefit from having all necessary forms readily accessible via the Internet. Recent reports state that ordering the 1099-MISC Copy A form can take as, much as two business weeks. I foresee this type of timeline causing issues for taxpayers, tax preparers and the IRS and urge you to ensure that all forms and publications are readily available for download and in a format that can be accepted by the IRS in 2015 tax returns. Tax season is often a stressful time for many Americans and with even more complexity being added to our tax code, it is important that we find ways to streamline the process, I appreciate your consideration of my request and look forward to hearing from you. Sincerely, Jon Tester " haps://www.irs.gov/publirs-pdfifl099mse.pdr 106) 452-968 1406) 440-5 i406) 257-2960