Internal Revenue Bulletin:  2013-4 

January 22, 2013 


Table of Contents

Announcement 2013-9 Announcement 2013-9

This announcement addresses a typographical error in the Schedule of User Fees found in Appendix A of Revenue Procedure 2013-1, 2013-1 I.R.B. 1, wherein the reduced user fee for a letter ruling, method or period change or closing agreement request involving a personal or business tax issue from a person with gross income of less than $250,000 was incorrectly listed as $1,000, when the correct reduced fee for this type of request is $2,000. Accordingly, the user fee associated with paragraph (4)(a) in Appendix A, Schedule of User Fees of Revenue Procedure 2013-1, 2013-1 I.R.B. 68, is $2,000. The online versions of Internal Revenue Bulletin 2013-1, available at, will be updated to reflect this correction. Rev. Proc. 2013-1 corrected.

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