SECTION 4. SCOPE

.01 Requests to which a user fee applies . In general, user fees apply to all requests for letter rulings, opinion letters, notification letters, determination letters, and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities as described in this revenue procedure. Voluntary compliance fees applicable to requests under the VCR program or the SVP described in Rev. Proc. 94–62, voluntary correction fees applicable to requests under the TVC program described in Rev. Proc. 95-24, and administrative scrutiny determination user fees described in Rev. Proc. 93–41, are collected through the user fee program described in this revenue procedure. Requests to which a user fee, a voluntary compliance fee, a voluntary correction fee, or an administrative scrutiny determination user fee is applicable must be accompanied by the appropriate fee as determined from the fee schedule set forth in section 6 of this revenue procedure. The fee may be refunded as set forth in section 10.