Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2006-37 

September 11, 2006 

Part III. Administrative, Procedural, and Miscellaneous

Table of Contents

  • Rev. Proc. 2006-35
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. PROCEDURES
    • .01 Requests to which a user fee applies
    • .02 Method of payment
    • .03 Effect of nonpayment or payment of insufficient amount
    • .04 Refunds of user fee
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. DRAFTING INFORMATION
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