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Changes to APA and LOB User Fee Filing Procedures

APA USER FEES

On December 31, 2012, the Advance Pricing and Mutual Agreement (APMA) Program will begin using the Pay.gov website to receive Advance Pricing Agreement (APA) user fee payments. Use of the Pay.gov website will replace the mailing or hand delivering of user fees (with the requisite cover letter) specified in Section 4.11, paragraph (1), of Revenue Procedure 2006-9. The use of the Pay.gov website to submit APA user fees will be mandatory. All user fee checks mailed or hand delivered after December 28, 2012 will be returned, and the taxpayer will be requested to submit the fee through the website.

Payments made through the website are electronic and require the taxpayer’s bank routing number and account number. To submit a user fee, visit www.pay.gov and use the IRS APMA Program Advance Pricing Agreement User Fee form. This form can be found by entering “APMA” in the “Search the Forms” box or by clicking on the “Agency List” link under “What Federal Agencies Can I Pay?” and choosing Internal Revenue Service.

The user fee form requires the entry of the following US Taxpayer information:

  • Name
  • TIN or EIN
  • Address (including city, state, and zip code)
  • Power of Attorney/Contact Person’s Name and Phone Number
  • Type of Request (Original, Renewal, Amendment)
  • Type of Agreement (Unilateral, Bilateral, Multilateral)
  • Proposed Term
  • Foreign Country(ies) Involved

After entering all of the required information, the taxpayer should select “PDF Preview” and print a copy of the completed form before clicking the “Submit” button. Taxpayers should also print a copy of the receipt that is generated on the last page and include a copy of both the completed form and the receipt with the APA submission.

If a taxpayer has been contacted by the APMA Director to submit a corrected user fee, this same form can be used to pay the additional fee by indicating the amount of the additional payment next to the correct user fee type.

LOB USER FEES

On December 31, 2012, the Treaty Assistance and Interpretation Team (TAIT) will begin using the Pay.gov website to receive Limitation on Benefits (LOB) discretionary ruling user fee payments.   LOB user fees should not be submitted until the person seeking a LOB ruling (Applicant) has received a letter from TAIT accepting the request. Except as provided below, use of the Pay.gov website will replace the mailing of user fees to the Beckley Finance Center specified in Section 14.04, of Revenue Procedure 2006-54. The use of the Pay.gov website to submit LOB user fees will be mandatory with respect to all funds drawn on a U.S. bank.  User fees paid with funds drawn on a foreign bank should continue to be sent to the Beckley Finance Center as specified in Section 14.04 of Revenue Procedure 2006-54.  All user fee checks drawn on U.S. banks mailed after December 28, 2012 will be returned, and the Applicant will be requested to submit the fee through the website.

Payments made through the website are electronic and require the Applicant’s bank routing number and account number. To submit a user fee, visit www.pay.gov and use the IRS Limitation on Benefits LOB User Fee form. This form can be found by entering “LOB” in the “Search the Forms” box or by clicking on the “Agency List” link under “What Federal Agencies Can I Pay?” and choosing Internal Revenue Service.

The user fee form requires the entry of the following Applicant information:

  • Name
  • Address
  • Type of Request (Initial, Renewal, Supplemental)

After entering all of the required information, the Applicant should select “PDF Preview” and print a copy of the completed form before clicking the “Submit” button. Applicant should also print a copy of the receipt that is generated on the last page.    

If an Applicant has been contacted by the Senior Manager of TAIT to submit a corrected user fee, this same form can be used to pay the additional fee by indicating the amount of the additional payment next to the correct user fee type.

Any questions regarding the new procedure should be directed to Heather Snodgrass (APA issues) at (202) 283-8434 or David Kosterlitz (LOB issues) at 202-283-8563.

Page Last Reviewed or Updated: 06-Nov-2013