Internal Revenue Bulletin:  2011-20 

May 16, 2011 


Table of Contents

Rev. Proc. 2011-24 Rev. Proc. 2011-24

This revenue procedure establishes a dispute resolution process for the preliminary fee calculation for the 2011 annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescription drugs. The fee was enacted by section 9008 of the Patient Protection and Affordable Care Act, as amended by section 1404 of the Health Care and Reconciliation Act of 2010. The procedure describes the information necessary to assert a fee error, describes how the information must be formatted and submitted, identifies who may submit the information, and provides the date by which the information must be provided.

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