- 1.10.2.1 Reference Material
- 1.10.2.2 Troublesome Words
- 1.10.2.3 IRS Titles and Naming Conventions - Levels 1, 2 and 3
- Exhibit 1.10.2-1 Forms of Address
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Use "a" before words beginning with consonants, except words beginning with a silent "h." Also, use "a" before words spelled with initial vowels that combine consonant and vowel sounds.
Example:
but... a procedure an hour a historic event an onion a hotel a union a European atlas a HUD directive -
Use "an" before words beginning with vowels, and words beginning with a silent "h."
Example:
an order an FCC ruling an electric light an AEC report an herb seller an NIMH decision an honor an oyster
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A compound word conveys a unit idea that is not as clearly conveyed by separate words. The hyphen not only unites but also separates the component words, thus aiding readability and correct pronunciation. Consistency remains the paramount goal.
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Omit the hyphen when words appear in regular order and the omission causes no confusion in sound or meaning.
Example:
banking hours day laborer palm oil blood pressure eye opener patent right book value fellow citizen real estate census taker living costs rock candy training ship violin teacher -
Print solid two nouns that form a third when the compound has one primary accent, especially when the prefixed noun consists of one syllable or when one of the elements loses its original accent.
Example:
decisionmaking keyboarding staffing bookkeeping workplan newsprint keyboard Governmentwide input/inputting Servicewide workday -
In a derivative of a compound, keep the solid or hyphenated form of the original compound, unless otherwise indicated for particular words.
Example:
banking hours day laborer palm oil training ship blood pressure eye opener patent right violin teacher book value fellow citizen real estate census taker living costs rock candy footnoting praiseworthiness ill-advisedly T-square creditworthiness -
Print a hyphen between the elements of technical compound units of measurement.
Example:
light-year staff-hour crop-year
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When "any," "every," "no," and "some" are combined with "body," "thing," and "where," type as one word. Type as separate words "some one," "every one," and similar combinations which refer to a particular person or thing. To avoid mispronunciation, type "no one" as two words at all times.
anybody anywhere nobody somewhere anyone everybody no one someone everything nothing something but... any one of the staff -
Type compound personal pronouns as one word.
Example:
herself myself ourselves yourself himself oneself themselves yourselves itself -
Type compass directions consisting of two points as one word, but use a hyphen after the first point when three points are combined.
Example:
northeast north-northeast
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Place a hyphen between words, or abbreviations and words, combined to form a unit modifier immediately preceding the word modified, except as shown. This hyphen applies particularly to combinations in which one element is a present or past participle.
a 4-percent cost-of-living increase English-speaking Nation lump-sum payment drought-stricken area large-scale project U.S.-owned property -
Where meaning is clear and readability is not aided, it is not necessary to use a hyphen to form a temporary or made compound. Restraint should be exercised in forming unnecessary combinations of words used in normal sequence.
Example:
ground water levels parcel post delivery Social Security pension special delivery mail income tax form per capita expenditure real estate tax -
Generally, do not use a hyphen in a two-word unit modifier, the first element of which is an adverb ending in "ly." Do not use hyphens in a three-word unit modifier, the first two elements of which are adverbs.
Example:
but... eagerly awaited moment well-lit workstation very well defined usage well-known lawyer -
Retain the original forms of proper nouns used as unit modifiers, either in their basic or derived forms.
Example:
Spanish-American descent Red Cross nurse Latin American countries Winston-Salem regional office -
Do not confuse a modifier with the word it modifies.
Example:
but... average taxpayer income-tax payer well-trained school teacher high school teacher -
Retain the hyphen where two or more hyphenated compounds have a common basic element, and this element is omitted in all but the last term.
Example:
8-, 10-, and 16-foot boards moss- and ivy-covered walls intrastate intracity 2- by 4-inch boards boards 2 to 6 inches wide -
Do not use a hyphen in a foreign phrase used as a unit modifier.
Example:
ex officio member bona fide transaction per diem employee prima facie evidence -
Do not use a hyphen in a unit modifier that contains a letter or a number as its second element.
Example:
article 3 provisions grade A milk ward D patients class II railroad -
Do not use a hyphen in a unit modifier within quotation marks, unless the modifier is usually a hyphenated term.
Example:
"blue sky" law "tie-in" sale "good neighbor" policy
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Type compounds that contain prefixes or suffixes as one word without a hyphen, except as shown in the following. Use a hyphen to avoid doubling (repeating) a vowel or tripling a consonant, except after the prefixes "co," "de," "pre," "pro," and "re."
Example:
antedate micro-organisms reenact anti-inflation misstate semi-independent biweekly offset nationwide semi-official brass-smith nonimpact shell-like cooperation northward twofold deemphasis preexisting ultra-atomic extracurricular reboot -
Use a hyphen to avoid confusion.
Example:
but... co-op pre-position re-sort (sort again) rereferred mid-decade re-treat (treat again) -
Follow the prefixes "ex," "self," and "quasi" with a hyphen.
Example:
ex-Governor self-control quasi-academic ex-serviceperson self-educated quasi-judicial quasi-governmental -
Use a hyphen to join a prefix to a capitalized word, unless usage is otherwise.
but... anti-European post-World War II nongovernmental un-American non-Federal transatlantic pro-British
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In those instances where numbers are spelled out, use a hyphen between the elements of compound numbers from twenty-one to ninety-nine and in adjective compounds with a numerical first element.
Example:
but... 8-hour day 3-week vacation one hundred twenty-one twenty-one 6-foot 11-inch depth foursome 10-minute delay twenty-first -
Type a hyphen between the elements of a fraction, but omit it between the numerator and the denominator when the hyphen appears in either or in both.
Example:
but... one-thousandth twenty-one thirty-seconds two-thirds one-half inch half an inch
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Use a hyphen between the elements of an improvised compound serving as an adjective or a noun.
Example:
first-come-first-served basis one-man-one-vote principle hard-and-fast rule penny-wise and pound-foolish policy know-how stick-in-the-mud know-it-all state-of-the-art -
When the noun form is printed in separate words, always hyphenate the corresponding verb form.
Example:
cold-shoulder cross-brace red-line
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Punctuation marks are to the reader what road signs are to the driver. They make it easier to read and understand what someone has written. There are rules, but there are also many exceptions. Some punctuation marks may be substituted for others without changing the meaning of a sentence or without making it less clear. Good sentences usually need few punctuation marks.
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Use the apostrophe:
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To indicate contractions or omitted letters.
Example:
I've (I have)
It's (it is) or (it has)
In the singular possessive case, add "s" when the noun does not end with an "s" sound. Add only the apostrophe to a noun that ends with an "s" sound. -
To show possession in compound nouns, add the apostrophe or "'s" to the final word.
Example:
brother-in-law's secretary-treasurer's attorneys general's appointments -
To show joint possession in nouns in a series, add the apostrophe or "s'" to the last noun.
Example:
soldiers and sailors' home -
To show separate possession in nouns in a series, add the apostrophe or "'s" to each noun.
Example:
John's, Thomas', and Henry's ratings -
To show possession in indefinite pronouns, add the apostrophe or "'s" to the last component of the pronoun.
Example:
someone's desk somebody else's books each other's books -
To indicate the coined plurals of letters, figures, and symbols.
Example:
5's and 7's +'s dots her i's ABCs three Rs
Example:
man's Co.'s Jones' children's ladies' Poor Use: IRS' or IRS's policies Better Use: IRS policies -
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Do not use the apostrophe:
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To form the possessive of personal pronouns.
Example:
theirs yours hers its ours -
To form the plural of spelled-out numbers, of words referred to as words, and of words already containing an apostrophe. Add "'s," however, if it makes the plural easier to read.
Example:
twos and threes ifs, ands, and buts ins and outs do's and don'ts -
After names of countries and organized bodies ending in "s," or after words more descriptive than possessive (not indicating personal possession), except when the plural does not end in "s."
Example:
United States control United Nations meeting writers handbook
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Brackets are commonly used to enclose comments, insertions, corrections [and errors], made by a person other than the author of the quoted material. Use brackets in pairs:
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To enclose a correction –
Example:
He arrived at 13 [12] o'clock. -
To supply something omitted –
Example:
Mr. Adams [arrived] late. -
To explain or identify –
Example:
The president pro tem [Arnold] spoke briefly. -
To instruct or to add comment –
Example:
The report is as follows [read first paragraph]: -
To enclose the abbreviation "sic" when it is used to show that an error in a quotation has been recognized, but not changed –
Example:
It's [sic] counterpart is missing. -
To enclose parenthetical material appearing within parentheses to avoid the confusion of double parentheses –
Example:
(1598-1600 [Vol. III, pages 121-123])
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Use a single bracket at the beginning of each paragraph, but only at the close of the last paragraph, when extensive material is enclosed.
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Use the colon to:
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separate an introductory statement from explanatory or summarizing material that follows –
Example:
The board consists of three officials: Chairman, vice chairman, and recorder.
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introduce formal statements, questions, or quotations –
Example:
The following question came up for discussion: "What policy should be adopted?"
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follow a formal salutation –
Example:
Dear Mr. Franklin:
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separate the hour and the minutes in clock time –
Example:
8:15 a.m. 11:59 p.m. -
follow an introductory phrase leading into two or more successive lines and indicating repetition of that phrase –
Example:
I recommend that we: Accept the rules; submit them for review; and publish them. -
indicate proportion. (Use double colon as ratio sign.) –
Example:
1:2::3:6
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Use the comma as outlined in the table below:
Use a Comma (to): As in: Separate words or figures that might otherwise be misunderstood or misread. What the difficulty is, is not known.
but...
She suggested that that be changed.Set off introductory or explanatory words that precede, break, or follow a short direct quotation. The comma is not needed if a question mark or an exclamation point is already part of the quoted material. "I understand it," she replied, "but I disagree with it."
"Why?" he asked.Indicate the omission of an understood word or words. Then he was enthusiastic; now, different. Separate a series of modifiers of equal rank. It is a young, eager, and intelligent group.
but...
He is a clever young man. (Final modifier considered part of the noun modified.)Follow each of the members within a series of three or more, when the last two members are joined by "and," "or," or "nor." horses, mules, and cattle
by 5, 10, or 20
neither snow, rain, nor heatSeparate an introductory phrase from the subject it modifies. Beset by the enemy, they retreated. Before and after "Jr.," "Sr.," academic degrees, and names of States preceded by names of cities or other geographic location, within a sentence, except where possession is indicated. Henry Smith, Jr., Chairman
Washington, D.C., schools
Smith, Henry, Ph.D.
Alexandria, VA's waterfront
but...
Al Smith IIITo set off parenthetic words, phrases, or clauses. The atom bomb, developed by the Manhattan Project, was first used in World War II.
but
The person who started the fire was an arsonist. ( "who started the fire" is essential)Set off words which further describe or identify expressions that provide additional, but nonessential, information about a noun or pronoun immediately preceding in apposition or in contrast. You will need work, not words. Set off words or phrases used in contrast or apposition. Mr. Brown, not Mr. Black, authored the book. Separate the clauses of a compound sentence if they are joined by a simple conjunction such as "or," "nor," "and," or "but." The manual's rules have been reviewed and updated, and they reflect current usage. Set off a noun or phrase in direct address. Mr. President, the motion has carried. Separate the titles of officials and the names of organizations in the absence of the words "of" or "of the." Chief, Insurance Branch Separate thousands, millions, etc., in numbers of four or more digits. 4,230
but...
1450 Hertz (no comma, unless more than four digits, radio only)Set off the year when it follows the day of the month in a specific date within a sentence. The reported dates of September 11, 1943, to June 12, 1955, were erroneous. Separate a city and State. Cleveland, OH Do not use a comma (to): As in: Separate the month and year in a date. In June 1956, we dedicated the building. Separate units of numbers in built-up fractions, decimals, page numbers, serial numbers, telephone numbers, and street addresses. page 2632 Separate two nouns, one of which identifies the other. Wilson's boat "The Maria."
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Use the dash [two hyphens without space before, between or after (--)] to:
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mark a sudden break or abrupt change in thought: He said--and no one contradicted him--that the battle was lost.
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indicate an interruption or an unfinished word or sentence: He said, "Give me lib--"
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serve instead of commas or parentheses, if the meaning is clarified by the dash: These are shore deposits--gravel, sand, and clay--but the sediments underlie them.
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introduce a final clause that summarizes a series of ideas: Freedom of speech, freedom of religion, freedom from fear--these are the fundamentals.
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Use the exclamation point to mark surprise, incredulity, admiration, appeal, or other strong emotion, which may be expressed even in a declarative or interrogative sentence.
How beautiful! Who shouted, "All aboard!"
(Question mark omitted.)
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Use the hyphen to:
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connect the elements of certain compound words:
Example:
self-control mother-in-law walkie-talkie ex-Governor -
indicate continuation of a word divided at the end of a line:
Example:
There is a section in this manual dedicated to the divi-
sion of words. Please consult the section titled
"Word Division." -
separate the letters of a word which is spelled out for emphasis:
Example:
M-I-C-K-E-Y
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Use parentheses to:
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set off matter not part of the main statement or not a grammatical element of the sentence, yet important enough to be included, and to minimize repetitive use of long and awkward terms or names —
Example:
The result (see figure 2) is most surprising.
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enclose a parenthetic clause where the interruption is too great to be indicated by commas —
Example:
Three old destroyers (now out of commission) will be scrapped.
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enclose an explanatory word that is not part of the statement —
Example:
The Washington (D.C.) Post
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enclose letters or numbers designating items in a series, either at the beginning of paragraphs or within a paragraph —
Example:
We must set forth (1) our long-term goals, (2) our objectives, and (3) the strategy we'll use.
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enclose a reference at the end of a sentence. Unless the reference is a complete sentence, place the period after the parenthesis closing the reference. If the sentence contains more than one parenthetic reference, the parenthesis closing the reference at the end of the sentence is placed before the period —
Example:
The specimen exhibits both phases (plate 14, A, B). They vary greatly. (See plate 4.)
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When a figure is followed by a letter in parentheses, no space is used between the figure and the opening parenthesis. If the letter is not in parentheses, and the figure is repeated with each letter, there is no space between the opening parentheses and the figure.
Example:
15(a) Classes, grades, and sizes. 15a. Classes, grades, and sizes
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Use the period as follows:
Use the Period to: As in: End a declarative sentence that is not exclamatory and to end an imperative sentence. He works hard.
Don't be late.End an indirect question intended as a suggestion and not requiring a response. May we hear from you soon. Indicate omission of a word or words within a sentence by typing three spaced periods. At the end of a sentence, use four periods spaced to indicate which period ends the sentence. Use spaced periods on a separate line to show omission of one or more paragraphs. I'd like to…that is…if you don't mind. Follow abbreviations, unless by usage, the period is omitted. c.o.d
NE
p.m.
USDA
NY
qt
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Use the question mark as follows:
Use the Question Mark to: As in: Indicate a direct query, even if not in the form of a question? Can the money be raised? is the question.
She did what?Express more than one query in the same sentence. Can she do it? or you? or anyone? Express doubt. He said the boy was 8(?) feet tall.
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Use quotation marks as follows:
Use the Quotation Marks to: As in: Enclose a direct quotation. Single quotation marks are used to enclose a quotation appearing within a quotation. "The question before Congress is, 'Can he take such action on his own initiative'?" Enclose any matter following the terms "called," "so-called," "known as," "entitled," "the word," "the term," "marked," "endorsed," or "signed." Use them to enclose expressions that are misnomers, or slang, or when ordinary words are used in the arbitrary way. It was signed "John."
The so-called "investigating" body is a farce.Enclose titles or addresses, articles, captions, chapter and part headings, editorials, essays, headings, headlines, hearings, motion pictures and plays (including TV and radio programs), papers, short poems, reports, songs, studies, subheadings, subjects, and themes. All principle words are to be capitalized. Limit quotation marks to three sets (double, single, double) if possible. "The question is, 'Can a person who obtains his certificate by fraud be considered a "bona fide" citizen?'" Reminder:
Type the comma and the final period inside the quotation marks. Other punctuation marks are placed inside only if they are a part of the quoted matter.
"The President," he said, "will veto the bill."
Why call it a "gentlemen's agreement" ?
Change "the following examples:" to "the following example:" .
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Use the semicolon as follows:
Use the Semicolon to: As in: Separate independent clauses not joined by a conjunction, or those joined by a conjunctive adverb (such as "consequently," "therefore," "however," "moreover," etc. The allotment was transferred; consequently production is delayed. Separate two or more phrases or clauses with internal punctuation. If you want it to be complicated, it will take time; if you want it to be done right, it will cost more; and, if you want it to be cheap, you will have to go to someone else. Separate statements that are too closely related in meaning to be written as separate sentences. No; we receive one-third.
War is destructive; peace, constructive.Precede words or abbreviations that introduce a summary or explanation of what has gone before in the sentence. The industry is related to groups that produce finished goods; i.e., electrical machinery and transportation equipment.
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In other than formal writing, you may abbreviate Canal Zone, Puerto Rico, Virgin Islands, and the names of states of the United States. For example:
AL Alabama LA Louisiana OH Ohio AK Alaska ME Maine OK Oklahoma AZ Arizona MD Maryland OR Oregon AR Arkansas MA Massachusetts PA Pennsylvania CA California MI Michigan RI Rhode Island CO Colorado MN Minnesota SC South Carolina CT Connecticut MS Mississippi SD South Dakota DE Delaware MO Missouri TN Tennessee FL Florida MT Montana TX Texas GA Georgia NE Nebraska UT Utah HI Hawaii NV Nevada VT Vermont ID Idaho NH New Hampshire VA Virginia IL Illinois NJ New Jersey WA Washington IN Indiana NM New Mexico WV West Virginia IA Iowa NY New York WI Wisconsin KS Kansas NC North Carolina WY Wyoming KY Kentucky ND North Dakota D.C. District of Columbia GU Guam PR Puerto Rico VI Virgin Islands Note:
Letters are considered formal writing. DO NOT use abbreviations in the body of a letter.
Exception:
District of Columbia should be abbreviated with periods (D.C.).
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Use the following abbreviations after a name:
Jr., Sr.
Degrees: M.A., Ph.D., LL.D
2d, 3d, II, III (not preceded by a comma) -
"Sr." and "Jr." should not be used without the given name or initials, but may be used in combination with any title.
Example:
President A.G. Black, Jr. A.B. Brown III but not White, Jr Mr. White, Jr. -
Do not use titles, such as Mr., Mrs., or Dr. in combination with another title or with abbreviations, including academic degrees. For example:
John Black, Ph.D. but not Dr. Black, M.D
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When expressing a number, follow these general guidelines:
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Spell out numbers at the beginning of a sentence.
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Numbers under 10 should be spelled out, except when they express time, money, or measurement.
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Arabic numerals are preferable to Roman numerals.
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Except in legal documents, avoid repeating in numerals a number that has been spelled out.
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Use the following rules to determine when to spell out numbers:
Rule Example Single numbers of less than 10 within a sentence. six goals Numbers of less than 100 preceding a compound modifier containing a figure. two 3/4-inch rulers
120 5-by-8-inch writing padsRound numbers and indefinite expressions. a hundred dollars
100-odd pupils
250-fold
the 1990sNumbers used with serious and dignified subjects and in formal writing. the Thirteen Original Colonies Large numbers denoting amounts that are formally spelled out, as in legal work. one thousand six hundred and twenty (1,620) Fractions standing alone or followed by "of a" or "of an." one-half inch
1/2 to 1 1/2 pagesOrdinal numbers less than 10. First Congress
ninth century
eighth parallel
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Use the following guidelines to determine when to express numbers in figures:
Rule Example Single numbers of 10 or more within s sentence 50 ballots
25 computers
nearly 10 miles
about 40 employeesSerial numbers (Commas are not used in serial numbers.) Bulletin 725
963-6427
1900 19th Street
290 U.S.C. 325Quantities, measures, and time: Ages 6 years old
a 6-year-old
at the age of 6
52 years 10 months 6 daysDates
June 1990; June 20, 1990 not June, 1990 or June 20th, 1990
March 6 to April 15, 2000 not March 6, 2000, to April 15, 2000
4th of July but... Fourth of July, meaning the holidayMathematical expressions Multiplied by 3
divided by 6
a factor of 2Measurements 7 meters, yards, miles, acres, bushels, gallons
8 by 12 inches
20/20 vision
6-pounder
but...
tenpenny nail; fourfold, three-ply; five votes; six bales; two dozen; one gross; zero miles; seven-story buildingMoney $.075 or 75 cents
$3 per 200 pounds (not $3.00)
but...
$3.00 to $3.65
but...
two pennies, three quarters, six bitsPercentages a salary increase of 5.5 percent
a 5.5-percent salary increase
0.5 percent or one-half of 1 percent
50-50 (colloquial expression)Time 6 hours 8 minutes 20 seconds
10 years 3 months 29 days
400 years; 30 years but...four centuries, three decades
10 o'clock or 10 p.m.not 10:00 o'clock or 10:00 p.m.
12 noon; 12:01 p.m.
12 midnight; 12:01 a.m.Unit Modifiers 5-day week
8-hour day
8-year-old wine
10-foot pole
but...
a two-story house
a five-member board
$20 million airfieldOrdinal numbers of 10 or more 21st century
17th region
200th place
171st Street
102d Congress
20th Congressional District
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Large numbers are usually expressed in figures; however, numbers from a million up which end in four or more zeros may be expressed in text by combining figures and works. Preference is based on the ease with which the number can be grasped in reading.
Example:
Amount expressed in figures Preferable in text 299,789,665 299,789,665 $1,200,390,180 $1,200,390,180 $12,000,000 $12 million $1,000,000,000 $1 billion
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Divide words as outlined below.
1. Divide Words: As in: So that part of the word at the end of the line suggests to the reader the whole word. capac-ity, not capa-city
extraor-dinary, notextra-ordinaryAfter a vowel, if the vowel is a separate syllable. physi-cal, not phys-ical
criti-cism, notcrit-icismBetween the components of solid compounds. rail-road
proof-readerAt the hyphen in hyphenated compounds. courts-martial
above-mentionedBetween adjoining vowels in separate syllables. cre-ation
gene-ologyAfter prefixes of three or more letters. tri-color
trans-portationBefore suffixes of three or more letters. port-able
correspond-ingAfter the second consonant of double consonants ending a root word, when followed by a suffix. address-ing
express-ingBetween double consonants that are doubled because a suffix is added. program-ming
thin-ningAccording to their grammatical function. pro-gress (verb)
prog-ress (noun)
pro-ject (verb)
proj-ect (noun)2. Do not divide words: As in: At the ends of more than two consecutive lines. Of five or fewer letters, even though containing more than one syllable. begin
avoid
into
also
every
areaBetween a one- or two-letter terminal syllable and the rest of the word. ammonia
proceeded
periodBetween a one- or two-letter initial syllable and the rest of the word. identify
around
behaviorSo that the last word of a paragraph is hyphenated. 3. Do not separate closely related word units: As in: Dates containing month, day, and year may be divided by carrying the year over to the next line. Proper names may be divided by placing the last name on the next line. Do not separate figures, letters, or symbols from their accompanying words when used as a group. Chapter III
Article 14
$125.35
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This sub-section contains a list of words that have been a consistent problem in the past.
Key: n. = noun
u.m. = unit modifier
v. = verb
adj. = adjective
adv. = adverbA above-mentioned u.m. all ready (prepared) above-named u.m. all together (collectively) accede (yield) already (previous) accommodate u.m. altogether (completely) acknowledgment anti-inflation ad hoc any one (one of a group) [Example: "any one of these factors…" ] add-on anybody addendum anyone (a person) affect v. (to influence or change) anything aid v. [aide n.] anywhere airline appraise (to value) B back-to-back borne (carried) backfill bottleneck backtrack v. brainstorm backup n. [back up v.] breach (gap) baloney (nonsense) break down v. baseline break-even u.m. before-mentioned u.m. breakdown n., u.m. before-named u.m. breakthrough n., u.m. beforehand breakup n., u.m. benchmark breech (lower part) bimonthly briefcase biweekly broken-down u.m. bloc (group) built-in u.m. block (grants) built-up u.m. bologna (sausage) burnout n., u.m. bookcase bus, bused, buses, busing bookkeeping by-and-by bookmark by-the-way n., u.m. born (birth) bylaw C callsite or call site (use either, just be consistent within the document) closeout n., u.m. callup co-occupant callus n. co-op callous adj. coexist canceled, canceling, cancellation complement (complete) capital (city) compliment (praise) capitol (building) conference room carefree controllable, controlling carfare cooperate carpool cooperation carryout n., u.m. copyright casual (unimportant) cost-effective adj. casual (unimportant) cost-of-living causal (cause) counseled, counseling channeled, channeling coverup n., u.m. check-in n., u.m. coworkers checklist cross-examine v. checksheet cross-reference checkup n., u.m. cross-training classroom custom-built cleanup n., u.m. cut-in clear-cut cutback clockwise cutoff D data bank develop, development database or data base (use either, just be consistent) diagramed or diagrammed, diagraming or diagramming dateline discreet (prudent) datemark discrete (distinct) day-to-day downtime decentralize dyeing (coloring) deemphasis dying (death) deenergize E easygoing envelope (used for mailing) effect n. or v. (to accomplish, result) equal, equaled, equaling elicit (to draw) evergoing emigrant (go from) everwhich eminent (high in rank) every day (each day) emptyhanded everybody end-of-year everyday n., u.m. endorse, endorsement everyone en route everywhere enforce, enforcement ex officio (2 words) enroll, enrolled, enrolling, enrollment ex-serviceman ensure (make certain) exceed (surpass) envelop (to enclose) extracurricular F faceup firsthand u.m. faceup fiscal year factsheet FY 90 or FY 1990 (be consistent within a document) fade-in n., u.m. flammable (not inflammable) fadeout flow chart faraway flextime far-off n. followup n., u.m. far-reaching u.m. follow up v. farther (distance) followthrough n., u.m. father-in-law follow through v. filecard format, formatted, formatting fill-in n., u.m. footnote fillout n., u.m. forthcoming fill-up n., u.m. fulfill, fulfilled, fulfilling, fulfillment firearm full-time u.m. fire-resistant u.m. further (degree) firm-up n., u.m. G give-and-take n., u.m. goodbye go-ahead n., u.m. Government-owned u.m. (when meaning U.S. Government) go-around n., u.m. Governmentwide (when meaning U.S., State, City, etc.) go-between n., u.m. guarantee v. go-by n. go-bys (plural) guaranty (law) H hand-carry hereof hand-carried hereto handwritten herewith hard-and-fast hideaway headquarters office (Dallas Headquarters Office) higher-up n. healthful (producing health) highlight healthy (with health) holdout n. hereabout hotspot hereby hundredfold herein hypo I ill-advised u.m. Indict (to accuse) ill-fated u.m. indite (to compose) illicit (illegal) in-house immigrant (go into) input, inputting imminent (occur at any moment) inservice inactive insofar as inch-long u.m. insure (having to do with insurance) in-and-out u.m. intermittently inasmuch interview indepth itself index, indexes (indices, scientific) J jack-of-all-trades joint owner jackpot judgment (preferred form) not judgement jobseeker Julian date K keynote know-how n. keypunch know-it-all n. know-all n. know-nothing n. L labeled, labeling lifelong laborsaving life-size largemouthed light-year large-scale lineup last-named listener-in latecomer little-known latter-day little-used law-abiding logsheet lawbreaker long-awaited lawsuit long-lived layaway long-range layoff n., u.m. long-term lay off v. longstanding lead-in lookthrough u.m. leaseback lookup n., look up v. left-handed looseleaf v.m. leftwing loudspeaker letterhead lowercase (printing) leveled, leveling lying-in u.m. lifelike M mailclerk medium-size(d) u.m. mail-order memorandum, memorandums, memoranda mainframe microcomputer mainstream microfiche make-believe microprocessing makeshift microprogram makeup microprogrammable mandate mid (hyphenate when used with proper noun; i.e., mid-January, midwest) manmade midday manpower midweek master file midyear master of ceremonies minicomputer maybe mini and multi (prefix for word, no hyphen needed) meantime (meanwhile) multiply mean time (astronomical) multi-purpose meanwhile myself N nameplate non-Federal narrowminded noonday national no one National Office north-central national level northeast nationwide notebook navy-blue nothing nevertheless notwithstanding newsletter nowadays non (prefix, no hyphen needed) nowhere non-civil-service (but, nongovernment is one word) O off-and-on one-way offhand out-of-date off-hours out-of-state offline overage offload overall offset overconfidence off-the-record overestimate okay (abbreviations: ok, ok'd, ok'ing, ok's) over-the-counter on (prefix, no hyphen needed) i.e., onboard, ongoing, online overpayment onetime (formerly) oversight P page-for-page perspective (view) paralleled, paralleling phaseout part owner photocopy part-time pre (prefix, not hyphenated unless it is followed by an "e" or by a capital letter) password preaddressed paycheck principal (chief, head) payday principle payoff printout payout programmed, programmer, programming payroll programmatic penmanship proofread per diem prospective (expected) per se pulloff personal (individual) pullup personnel (staff) put-up Q quarreled, quarreling quick-change u.m., v. questionnaire quitclaim queue (not Queue) R rapport reevaluate reassess reevaluation recheck regardless (not irregardless) re-create reinput re-sorting right-of-way re-cross-examination rollout n. recur (not reoccur) rollup redirect roundup n. reengineer S safe-deposit set-aside safeguard setback scoresheet signup self (when used as prefix, hyphenate word) spot-checked self-assessment staff-day semiannual staff-hour semimonthly staff-year separate startup n. Service (capital "S" when referring to IRS) start up v. Service-connected streamlined Servicewide T task force timesaver tax-burdened timesheet tax-exempt timeslot tax-free timespan taxpayer timetable tax-supported tipoff n. therefor (for it) total, totaled therefore (for that reason) to-and-fro throughout trade-in n. timecard tradeoff timeclerk transfer, transferred time-consuming travel, traveled, traveling timeframe turnabout timekeeper U U-shaped unthought-of ultra-high-speed upgrade uncalled-for upkeep unheard-of uppercase unnecessary up-to-date V vanpool viewpoint vice president vis-a-vis vice-presidency volt-ampere vice-president-elect votegetter vice versa vote-getting W wage-earner workforce wage-earning workload waiting room workpaper walkout workplan weekday worksaving weekend workschedule withdraw worksheet withhold workspace withstand workstation WordPerfect workweek word processing worshiped, worshiper, worshiping workday X x ray n. x-raying x-ray u.m. Y yearend yesterday yearlong yourself year-old yourselves yes-man Z Z-chromosome zigzag zero zinc
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In general, there are three titling conventions.
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Commissioner, of an operating division with the Commissioner's deputy titled "Deputy Commissioner."
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Chief, [of a functional unit or department that is NOT an operating division reporting to the Commissioner and/or Deputy Commissioner].
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Director, [of a unit reporting to a Chief/Deputy Chief or to a Commissioner/Deputy Commissioner of a Division.]
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A Commissioner of an operating division is titled "Commissioner, XX Division" as in "Commissioner, Tax Exempt and Government Entities Division." The word "Operating" should not be used in the title. Also, the word "Division" should not precede Commissioner in the title. Commissioners of operating divisions will most likely be referred to as "Division Commissioners" when generically distinguishing them from the Commissioner of Internal Revenue, but this is not their official title.
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Also included in this Level 1 category is the Deputy Commissioner of Modernization/Chief Information Officer.
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Functional Chiefs reporting to the Commissioner/Deputy Commissioner include:
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Chief, Appeals
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Chief, Communications and Liaison
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Chief, EEO and Diversity
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Chief, Agency-Wide Shared Services
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Chief, Criminal Investigation
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The Chief's deputy is titled "Deputy Chief."
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The correct use of the Chief's title is "Chief, Communications and Liaison" or "Chief, Appeals," with the exception of Information Technology Services which is "Chief Information Officer."
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Examples of Directors reporting to a Chief/Deputy Chief or to a Commissioner/Deputy Commissioner are:
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Director, CARE, Wage and Investment Division
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Director, Employee Plans, Tax Exempt and Government Entities Division
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Director, Financial Services Industry, Large and Mid-Sized Business Division
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Director, Human Resources, XX Division
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Director, Management and Finance, XX Division
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Director, Business Systems Planning, XX Division
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Director, Strategy and Program Planning, XX Division
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Director, Compliance, Small Business and Self-Employed Division
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Director, Procurement, Agency-Wide Shared Services
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Director, Fed/State and Disclosure, Communications and Liaison
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The assistant to a Director is titled "Assistant Director" or "Deputy Director."
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What differentiates one Chief, Commissioner, or Director from another is the title of the unit that he or she directs, and the division or department to which he or she reports.
Example:
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Commissioner, Wage and Investment Division vs. Commissioner, Small Business Self-Employed Division
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Director, Food and Retail vs. Director, Energy and Chemicals
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Director, Customer Accounts Services, W&I Division vs. Director, Customer Accounts Services, SB/SE Division
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Areas are headed by Directors and titled "Director, XX Area" or generically called "Area Director," regardless of whether the Area Director is SES or GS-15 and regardless of the Division to which he or she reports.
Exception:
TE/GE
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Heads of Territories are titled "Manager."
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The National Taxpayer Advocate's title is legislated and does not follow these conventions. The deputy to the Advocate will be titled "Deputy National Taxpayer Advocate."
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The Information Systems executive dedicated to each Operating Division are titled "Division Information Officer, XX Division." There are two Deputy CIOs in the Chief Information Officer organization – Deputy CIO Systems and Deputy CIO Operations.
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The Chief Financial Officer is also a required title and is not re-titled according to these conventions.
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Assistants to the Commissioner titles do not change.
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It is acceptable for a Director to report to a Director [example: the Director, International Examiner Program can report to the Director, Examination in LMSB.
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Titling conventions for first and second level supervisory positions have not yet been approved IRM 1.4.3, Titling Conventions (not yet published) contains detailed information on titling.
| ADDRESSEE | ADDRESS ON LETTER AND ENVELOPE | SALUTATION AND COMPLIMENTARY CLOSE |
|---|---|---|
| THE WHITE HOUSE | ||
| The President | The President The White House Washington, D.C. 20500 |
Dear Mr./Madam President: Respectfully, or The President: Respectfully submitted, |
| Spouse of the President | Mrs. (full name) or Mr. (full name) The White House Washington, D.C. 20500 |
Dear Mrs./Mr. (surname): Sincerely, |
| Assistant to the President | The Honorable (full name) Assistant to the President The White House Washington, D.C. 20500 |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| Former President | The Honorable (full name) (local address) (ZIP Code) |
Dear President (surname): Sincerely, |
| The Vice President | Formal: The Vice President United States Senate Washington, D.C. 20501 Informal: The Honorable (full name) The Vice President of the United States Washington, D.C. 20501 |
Dear Mr./Madam Vice President: Sincerely, |
| Former Vice President | The Honorable (full name) (no title) (local address) (ZIP Code) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| Director, Office of Management and Budget | The Honorable (full name) Director, Office of Management and Budget Washington, D.C. 20503 |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| THE FEDERAL JUDICIARY | ||
| The Chief Justice | The Chief Justice The Supreme Court Washington, D.C. 20543 |
Dear Chief Justice: Sincerely, |
| Associate Justice | Justice (surname) The Supreme Court Washington, D.C. 20543 |
Dear Justice (surname): Sincerely, |
| The Clerk of the Supreme Court | The Clerk of the Supreme Court The Supreme Court Washington, D.C. 20543 |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| THE CONGRESS | ||
| For addressing, refer to the Guide to Congressional Correspondence, Document 11155, Catalog Number 73163M. | ||
| LEGISLATIVE AGENCIES | ||
| Comptroller General | The Honorable (full name) Comptroller General of the United States Washington, D.C. 20548 |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| Librarian of Congress | The Honorable (full name) Librarian of Congress Library of Congress Washington, D.C. 20540 |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| Public Printer | The Honorable (full name) Public Printer U.S. Government Printing Office Washington, D.C. 20401 |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| EXECUTIVE DEPARTMENTS AND INDEPENDENT AGENCIES | ||
| Cabinet Members | The Honorable (full name) Secretary of (Department) Washington, D.C. (ZIP Code) or The Honorable (full name) Attorney General Washington, D.C. 20530 |
Dear Mr./Madam Secretary: Sincerely, Dear Mr./Madam Attorney General: Sincerely, |
| Deputy Secretaries | The Honorable (full name) Deputy Secretary of (name of Department) Washington, D.C. (ZIP Code) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| Assistant Secretaries | The Honorable (full name) Assistant Secretary of (name of Department) Washington, D.C. (ZIP Code) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| Under Secretaries | The Honorable (full name) Under Secretary of (name of Department) Washington, D.C. (ZIP Code) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| Postmaster General | The Honorable (full name) Postmaster General Washington, D.C. 20260 |
Dear Mr./Madam Postmaster General: Sincerely, |
| Head of a Federal Agency, Authority, or Board | The Honorable (full name) (title) (agency name) (address) (City), (State) (ZIP Code) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| Head of a major organization within an agency, if a Presidential appointee | The Honorable (full name) (title), (organization name) (agency name) (address) (City), (State) (ZIP Code) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| Chairman of a Commission (or Board) | The Honorable (full name) Chairman, (commission name) (address) (City), (State) (ZIP Code) |
Dear Mr./Madam Chairman: Sincerely, |
| Chairman of a permanently chartered council | The Honorable (full name) (commission name) (address) (City), (State) (ZIP Code) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| AMERICAN MISSIONS | ||
| Ambassador | The Honorable (full name) American Ambassador (City) (Country) |
(formal) Sir/Madam: Very truly yours, (informal) Dear Mr./Madam Ambassador: Sincerely, |
| Personal (Special) Representative of the President | The Honorable (full name) Personal Representative of the President of the United States of America to (country) (address) (City) (State/Country) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| American Consul General | Mr./Mrs. (full name) American Consul General (City) (Country) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| American Consul | Mr./Mrs. (full name) American Consul (City) (Country) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| FOREIGN DIPLOMATIC MISSIONS TO THE UNITED STATES | ||
| Foreign Ambassador in the United States | His/Her Excellency (full name) Ambassador of (Country) Washington, D.C. (ZIP Code) |
(formal) Excellency: Very truly yours, (informal) Ambassador: Sincerely, |
| Foreign Minister in the United States (head of a Legation) | The Honorable (full name) Minister of (Country) Washington, D.C. (ZIP Code) |
Dear Mr./Madam Minister: Sincerely, |
| Foreign Minister in Counselor in the United States | The Honorable (full name) Minister Counselor Embassy of (Country) Washington, D.C. (ZIP Code) |
Dear Mr./Madam Minister: Sincerely, |
| INTERNATIONAL ORGANIZATIONS | ||
| United States Representative to the United Nations (or Organization of American States) | The Honorable (full name) United States Representative to the United Nations (or Organization of American States) (City), (State) (ZIP Code) |
(formal) Sir/Madam: Very truly yours, (informal) Dear Mr./Madam Ambassador: Sincerely, |
| STATE AND LOCAL GOVERNMENTS | ||
| Governor of State | The Honorable (full name) Governor of (State) (City), (State) (ZIP Code) |
Dear Governor (surname): Sincerely, |
| Lieutenant Governor | The Honorable (full name) Lieutenant Governor of (State) (City), (State) (ZIP Code) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| State Senator | The Honorable (full name) (State) Senate (City), (State) (ZIP Code) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| State Representative, Assemblyman, Delegate | The Honorable (full name) (State) House of Representatives (or Assembly) (or House of Delegates) (City), (State) (ZIP Code) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| Mayor | The Honorable (full name) Mayor of (City) (City), (State) (ZIP Code) |
Dear Mayor (surname): Sincerely, |
| CHURCH OFFICIALS | ||
| Minister, Pastor, or Rector (with a doctoral degree) | The Reverend (full name, degrees) (name of church) (City), (State) (ZIP Code) |
Dear Dr. (surname): Sincerely, |
| Minister, Pastor, or Rector (no doctoral degree) | The Reverend (full name) (name of church) (City), (State) (ZIP Code) |
Dear Mr./Mrs./Miss/Ms. (surname): Sincerely, |
| Presiding Episcopal Bishop | The Most Reverend (full name, degrees) Presiding Bishop of the Episcopal Church (address) (City), (State) (ZIP Code) |
Dear Bishop (surname): Sincerely, |
| Episcopal Bishop | The Right Reverend (full name, degrees) Bishop of (diocese) (address) (City), (State) (ZIP Code) |
Dear Bishop (surname): Sincerely, |
| Episcopal Dean | The Very Reverend (full name, degrees) Dean of (church) (address) (City), (State) (ZIP Code) |
Dear Dean (surname): Sincerely, |
| Methodist Bishop | The Reverend (full name, degrees) Methodist Bishop (address) (City), (State) (ZIP Code) |
Dear Bishop (surname): Sincerely, |
| Mormon Bishop | Mr. (full name) The Church of Jesus Christ of Latter-day Saints (address) (City), (State) (ZIP Code) |
Dear Mr. (surname): Sincerely, |
| Rabbi (with doctoral degree) | Rabbi (full name, degrees) (Synagogue) (address) (City), (State) (ZIP Code) |
Dear Dr. (surname): Sincerely, |
| Rabbi (no doctoral degree) | Rabbi (full name) (Synagogue) (address) (City), (State) (ZIP Code) |
Dear Rabbi (surname): Sincerely, |
| Catholic Cardinal | His Eminence (first name) Cardinal (surname) (address) (City), (State) (ZIP Code) |
Dear Cardinal (surname): Sincerely, |
| Catholic Archbishop | The Most Reverend (full name) Archbishop of (archdiocese) (address) (City), (State) (ZIP Code) |
Dear Archbishop (surname): Sincerely, |
| Catholic Bishop | The Most Reverend (full name) Bishop of (diocese) (address) (City), (State) (ZIP Code) |
Dear Bishop (surname): Sincerely, |
| Catholic Monsignor (higher rank) | The Right Reverend (full name) (address) (City), (State) (ZIP Code) |
Dear Monsignor (surname): Sincerely, |
| Catholic Monsignor (lower rank) | The Very Reverend (full name) (address) (City), (State) (ZIP Code) |
Dear Monsignor (surname): Sincerely, |
| Catholic Priest | The Reverend (full name) (initials of order, if any) (address) (City), (State) (ZIP Code) |
Dear Father (surname): Sincerely, |
| Catholic Mother Superior | The Reverend Mother Superior, (initials of order, if used) (name of institution) (address) (City), (State) (ZIP Code) |
Dear Reverend Mother: Sincerely, |
| Orthodox Archbishop | His Eminence Archbishop (full name) 8-10 East 79th Street New York, NY 10021 |
Your Eminence: Sincerely, |
| Orthodox Bishop | His Grace (full name) Bishop of (name of diocese) (address) (City), (State) (ZIP Code) |
Your Grace: Sincerely, |
| Orthodox Priest | The Reverend (full name) (Name of Church) (address) (City), (State) (ZIP Code) |
Dear Father: Sincerely, |
| Chaplain (military) | Chaplain (full name), (rank), (service) (address) (City), (State) (ZIP Code) |
Dear Chaplain (surname): Sincerely, |
| MILITARY | ||
| Army, Air Force, Marine Corps | ||
| General, Lieutenant General, Major General, or Brigadier General |
(full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear General (surname): Sincerely, |
| Colonel Lieutenant Colonel |
(full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear Colonel (surname): Sincerely, |
| Major | (full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear Major (surname): Sincerely, |
| Captain | (full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear Captain (surname): Sincerely, |
| First Lieutenant, or Second Lieutenant | (full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear Lieutenant (surname): Sincerely, |
| Chief Warrant Officer, or Warrant Officer | (full rank) (full name), USA (address) (City), (State) (ZIP Code) |
Dear Chief Warrant Officer (surname): Sincerely, Dear Warrant Officer (surname): Sincerely, |
| Chief Master Sergeant | (full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear Chief (surname): Sincerely, |
| Sergeant Major (Army), Senior Master Sergeant, Master Sergeant, Sergeant First Class, Technical Sergeant, Staff Sergeant, or Sergeant |
(full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear Sergeant (surname): Sincerely, |
| Corporal (Army) | full rank) (full name), USA (address) (City), (State) (ZIP Code) |
Dear Corporal (surname): Sincerely, |
| Specialist (classes 4 through 9) | (full rank) (full name), USMC (address) (City), (State) (ZIP Code) |
Dear Specialist (surname): Sincerely, |
| Private First Class, or Private | (full rank) (full name), USA (address) (City), (State) (ZIP Code) |
Dear Private (surname): Sincerely, |
| Airman First Class, Airman Second Class, Airman Third Class, or Airman Basic |
(full rank) (full name), USAF (address) (City), (State) (ZIP Code) |
Dear Airman (surname): Sincerely, |
| MILITARY — Navy, Coast Guard | ||
| Admiral, Vice Admiral, or Rear Admiral |
(full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear Admiral (surname): Sincerely, |
| Captain | (full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear Captain (surname): Sincerely, |
| Commander, or Lieutenant Commander |
(full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear Commander (surname): Sincerely, |
| Lieutenant, or Lieutenant (junior grade) |
(full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear Lieutenant (surname): Sincerely, |
| Ensign, Chief Warrant Officer, or Seaman |
(full rank) (full name), (service) (address) (City), (State) (ZIP Code) |
Dear (rank) (surname): Sincerely, |
| MILITARY — All Services | ||
| Retired Officer | (full rank) (full name), (service) Retired (address) (City), (State) (ZIP Code) |
Dear (rank) (surname): Sincerely, |
| SERVICE ACADEMY MEMBERS | ||
| Army or Coast Guard Cadet | Cadet (full name) (address) (City), (State) (ZIP Code) |
Dear Cadet (surname): Sincerely, |
| Navy Midshipman | Midshipman (full name) (address) (City), (State) (ZIP Code) |
Dear Midshipman (surname): Sincerely, |
| Air Force Cadet | Air Cadet (full name) (address) (City), (State) (ZIP Code) |
Dear Air Cadet (surname): Sincerely, |
| EDUCATION OFFICIALS | ||
| President of a College or University (with doctoral degree) | Dr. (full name) President, (name of institution) (address) (City), (State) (ZIP Code) |
Dear Dr. (surname): Sincerely, |
| President of a College or University (no doctoral degree) | Mr./Mrs./Miss/Ms. (full name) President, (name of institution) (address) (City), (State) (ZIP Code) |
Dear Mr./ Mrs./Miss/Ms. (surname): Sincerely, |
| Dean of a School | Dean (full name) School of (name) (name of institution) (address) (City), (State) (ZIP Code) |
Dear Dean (surname): Sincerely, |
| Professor | Professor (full name) Department of (name) (name of institution) (address) (City), (State) (ZIP Code) |
Dear Professor (surname): Sincerely, |
| Associate Professor, or Assistant Professor |
Dr./Mr./Mrs./Miss/ Ms. (full name) Associate (or Assistant) Professor Department of (name) (name of institution) (address) (City), (State) (ZIP Code) |
Dear Professor (surname): Sincerely, |
| MISCELLANEOUS | ||
| Physician, Dentist, Veterinarian, or other doctorate |
(full name), (degrees) (address) (City), (State) (ZIP Code) |
Dear Dr. (surname): Sincerely, |
| Attorney | Dr./Mr./Mrs./Miss/ Ms. (full name) Attorney at Law (address) (City), (State) (ZIP Code) |
Dear Dr./Mr./ Mrs./Miss/Ms. (surname): Sincerely, |
| MULTIPLE ADDRESSEES | ||
| One Woman and One Man | Mrs./Miss/Ms. (full name) and Mr. (full name) (address) (City), (State) (ZIP Code) |
Dear Mrs./Miss/Ms. (surname) and Mr. (surname): Sincerely, |
| Two or More Men | Mr. (full name) and Mr. (full name) (address) (City), (State) (ZIP Code) |
Dear Mr. (surname) and Mr. (surname): Sincerely, or Dear Messers. (surname) and (surname): Sincerely, |
| Two or More Women | Mrs./Miss/Ms. (full name) and Mrs./Miss/Ms. (full name) (address) (City), (State) (ZIP Code) |
Dear Mrs./Miss/Ms. (surname) and Mrs./Miss/Ms. (surname): Sincerely, or Dear Mmes. (if married, or Mlles. if not) (surname) and (surname): Sincerely, |
| UNKNOWN GENDER | ||
| (example) | Leslie Smith (address) (City), (State) (ZIP Code) |
Dear Leslie Smith: Sincerely, |
| * U.S. Government Correspondence Manual 1992, U.S. General Services Administration, pp. 46-57. | ||