SECTION 11. REQUEST FOR

RECONSIDERATION OF USER FEE

A taxpayer that believes the user fee charged by the Service for its request for a letter ruling, determination letter, etc. is either not applicable or incorrect and wishes to receive a refund of all or

part of the amount paid (see section 10 of this revenue procedure) may request reconsideration and, if desired, the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the applicable Post Office Box or other address given in this section 11. Both the incoming envelope

and the letter requesting such reconsideration should be prominently marked ‘‘USER FEE RECONSIDERATION REQUEST.’’ No user fee is required for these requests. The request should be marked for the attention of:

If the matter involves primarily: Mark for the attention of: Employee plans letter ruling requests and all other Director, Employee Plans Division, CP:E:EP employee plans matters handled by the Headquarters Office

Exempt organizations letter ruling requests Director, Exempt Organizations Division, CP:E:EO Employee plans and/or exempt organizations determination Chief, Technical/Review Staff letter requests

Chief, Technical/Review Staff

Key District Office (Add name of key district office handling the request.)

§§ 401 and 403(a), as amended by the Tax Reform Act of 1986 (TRA ’86), the Omnibus Budget Reconciliation Act of 1986 (OBRA ’86), the Omnibus Budget Reconciliation Act of 1987 (OBRA ’87), the Technical and Miscellaneous Revenue Act of 1988 (TAMRA), and the Omnibus Budget Reconciliation Act of 1993 (OBRA ’93), and the status for exemption of related trusts or custodial accounts under § 501(a).

Rev. Proc. 89–13, 1989–1 C.B. 801, as modified by Rev. Proc. 90–21, Rev. Proc. 92–41, Rev. Proc. 93–9 and Rev. Proc. 93–12, and as supplemented by Rev. Proc. 93–10, sets forth the procedures of the Service for issuing notification letters relating to the qualification, as to form, of certain regional prototype defined contribution plans and defined benefit plans, and provides guidance with respect to the issuance of determination letters to employers adopting such plans as to whether the plans as adopted qualify under §§ 401 and 403(a) and as to whether any related trusts or custodial accounts are exempt under § 501(a).

Rev. Proc. 90–21, 1990–1 C.B. 499, modified Rev. Procs. 89–9 and 89–13 regarding certain requirements for approval by the Service of master and prototype (M & P) pension, profitsharing and annuity plans and regional prototype plans.

Rev. Proc. 91–44, 1991–2 C.B. 733, modified Rev. Proc. 87–50 (section 2.10) and Notice 87–62, 1987–2 C.B. 374, to permit a mass submitter or