SECTION 17. WHAT IS THE

EFFECTIVE DATE OF THIS REVENUE PROCEDURE?

.04 May be revoked or modified if found to be in error

.05 Not generally revoked or modified retroactively

.06 Retroactive effect of revocation or modification applied to a particular

transaction

.07 Retroactive effect of revocation or modification applied to a continuing

action or series of actions

.08 Generally not retroactively revoked or modified if related to sale or

lease subject to excise tax

.09 May be retroactively revoked or modified when transaction is entered

into before the issuance of the letter ruling

.10 May be retroactively revoked or modified when transaction is entered

into after a change in material facts

.11 Taxpayer may request that retroactivity be limited

(1) Request for relief under § 7805(b) must be made in required format

(2) Taxpayer may request a conference on application of § 7805(b)

p. 42 .01 Has same effect as a letter ruling

.02 Taxpayer may request that retroactive effect of revocation or

modification be limited

(1) Request for relief under § 7805(b) must be made in required format

(2) Taxpayer may request a conference on application of § 7805(b)

p. 42 .01 Requests for determination letters

.02 No-rule areas

.03 Requests for letter rulings

p. 43 .01 Legislation authorizing user fees

.02 Requests to which a user fee applies

.03 Requests to which a user fee does not apply

.04 Exemptions from the user fee requirements

.05 Fee schedule

p. 46

p. 47

p. 47

.06 Applicable user fee for a request involving multiple offices, fee

categories, issues, transactions, or entities

.07 Method of payment

.08 Effect of nonpayment or payment of incorrect amount

.09 Refunds of user fee

.10 Request for reconsideration of user fee

11

DRAFTING INFORMATION p. 48

INDEX p. 49

APPENDIX A—SCHEDULE OF USER FEES

APPENDIX B—SAMPLE FORMAT FOR A LETTER RULING REQUEST

APPENDIX C—CHECKLIST FOR A LETTER RULING REQUEST