SECTION 8. REQUESTS INVOLVING

MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES

.01 Requests involving several offices .02 Requests involving several fee

categories .03 Requests involving several issues .04 Requests involving several unre lated transactions .05 Requests for separate letter rulings

for several entities

applicable to requests made after September 30, 1990, and before October 1, 1995. § 743 of the Uruguay Round Agreements Act, Pub. L. 103–465, 1995–1 C.B. 230, 239, enacted December 8, 1994, amended subsection (c) of § 10511 of the Revenue Act of 1987 by making the user fees applicable to requests made after September 30, 1990, and before October 1, 2000. The fees charged under the program (1) are to vary according to categories or subcategories established by the Secretary; (2) are to be determined after taking into account the average time for, and difficulty of, complying with requests in each category and subcategory; and (3) are to be payable in advance. The Secretary is to provide for exemptions and reduced fees under the program as the Secretary determines to be appropriate, but the average fee applicable to each category must not be less than the amount specified in the statute.

.02 Related revenue procedures . The various revenue procedures that require payment of a user fee, a voluntary compliance fee under the VCR program or the SVP, a voluntary correction fee under the TVC program, or an administrative scrutiny determination user fee are described in the appendix to this revenue procedure.