Revenue Procedure 2018-4, 2018-1 I.R.B and Revenue Procedure 2018-5, 2018-1 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, Voluntary Correction Program (VCP) compliance statements, etc., on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.
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, sponsoring organizations 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 from Revenue Procedure 2018-4 or Revenue Procedure 2018-5, as applicable: