Here is the sample IRS SOAP envelope:
MIME-Version: 1.0
Content-Type: multipart/related; boundary="MIMEBoundary"; type="text/xml"
Content-Description: Transmission File Containing one Submission.
X-eFileRoutingCode: MEF
--MIMEBoundary
Content-Type: text/xml
Content-Transfer-Encoding: 8bit
Content-Location: SoapEnvelope
<?xml version="1.0" encoding="UTF-8"?>
<SOAP:Envelope xmlns="
xmlns:xsi="
xmlns:SOAP="
xmlns:efile="
xsi:schemaLocation="
../message/SOAP.xsd
../message/efileMessage.xsd">
<SOAP:Header>
<TransmissionHeader>
<TransmissionId>00001</TransmissionId>
<Timestamp>2008-07-28T06:15+07:15</Timestamp>
<Transmitter>
<ETIN>82012</ETIN>
</Transmitter>
</TransmissionHeader>
</SOAP:Header>
<SOAP:Body>
<TransmissionManifest>
<SubmissionDataList>
<Count>1</Count>
<SubmissionData>
<SubmissionId>96206020082120000001</SubmissionId>
<ElectronicPostmark>2008-07-28T06:05:57+06:43</ElectronicPostmark>
</SubmissionData>
</SubmissionDataList>
</TransmissionManifest>
</SOAP:Body>
</SOAP:Envelope>
--MIMEBoundary
Content-Type: application/zip
Content-Transfer-Encoding: Binary
Content-Location: application/SubmissionZip
<<< Attachment zip file is attached here >>>
--MIMEBoundary--
___________________________________________________
Notice that the next to last line, the one in bold, is the zip file location.