Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 10. USER FEE
Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States
REQUIREMENTS
Except as provided in sections 15.03 and 15.04 of Rev. Proc. 97–1, all requests submitted under this revenue procedure (including supplemental letter ruling requests under section 8 of this revenue procedure) must be accompanied by a user fee. The appropriate user fee is determined from the fee schedule provided in Appendix A of Rev. Proc. 97–1.
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