IRS revises user fee program for employee plan determination letters

The IRS has updated its user fee schedule, generally effective February 1, 2015, for requests for various types of employee plan letter rulings and determination letters, and other matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division (TE/GE). This procedure is a general update of the IRS user fee program. Changes related to the realignment of technical work from the Tax Exempt and Government Entities Division to the Office of Associate Chief Counsel are included in the update.

In addition to minor revisions, other changes include:

• Section 4.01, to delete references to administrative scrutiny fees.
• Section 5, Definitions, to delete references to administrative scrutiny, Master plan, Staggered Remedial Amendment Period, and Volume submitter lead specimen plan.
• Section 6.05(2), relating to determination letters for group trusts, modified to add Rev. Rul. 2014-24.
• Section 6.08, relating to exempt organization user fees, modified to remove all letter rulings and section renamed as “Determination letters and requests for group exemption letters.”
• Section 7, updated citations and mailing addresses.
• Section 10.02(1)(c), relating to refunds, modified to include certain determination letter requests for which a refund will not be issued.
• Section 10.02(2), relating to situations under which a user fee will be refunded, modified.
• Updated revenue procedures are cited in Appendices B, C, and D.

Source: IRS Rev. Proc. 2015-8.

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