User fee program for Tax Exempt and Government Entities Division
Revenue Procedure 2014-8, 2014-1 I.R.B. (updated annually) provides guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc. on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division; and requests for administrative scrutiny determinations under Revenue Procedure 93-41, 1993-2 C.B. 536.
In general, user fees apply to all requests for letter rulings, opinion letters, determination letters and advisory letters submitted by or on behalf of taxpayers or other entities. The fee may be refunded only in limited circumstances.
Requests to which a user fee applies must be accompanied by the appropriate fee as set forth in section 6 of Revenue Procedure 2014-8.