SECTION 18. WHAT IS THE

EFFECTIVE DATE OF THIS REVENUE PROCEDURE?

.07 Section 8.01(13) and Appendix B are amended to reflect the new language for the penalties of perjury statement.

.08 Section 8.02(5) is amended to clarify that a copy of the letter ruling granting or denying a request to change an accounting method or an accounting period may be faxed to the taxpayer or the taxpayer’s authorized representative.

.09 Section 8.07 is amended to provide that the national office generally will not notify the district director if a taxpayer withdraws a letter ruling request (other than a request for a change in accounting method) and submits a written statement that the transaction has been, or is being, abandoned and if the national office has not formed an adverse opinion.

.10 Section 9 is updated to reflect the revenue procedures and notices effective as of January 1, 1997.

.11 Section 10.07 is amended to provide that a taxpayer generally is required to submit one copy of the additional information but, in appropriate cases, the national office may request additional copies of the information.

.12 Section 10.11 is added to reflect the national office’s existing practice of sending a copy of the letter ruling, whether favorable or adverse, to the appropriate district director.

.13 Section 15.01 is amended to conform to § 2 of the Tax Relief to Operation Joint Endeavor Participants Act, which extended the user fee program from October 1, 2000, to October 1, 2003.

.14 Section 15.05 and Appendix A are amended to refer taxpayers to Rev. Proc. 96–53 for the user fee requirements applicable to requests for advance pricing agreements or renewals of advance pricing agreements.

.15 The user fees in Appendix A for accounting period requests on Forms 1128 and 2553, letter ruling requests, and closing agreement requests are increased. The user fees in Appendix A for letter ruling requests for extensions of time to file Forms 1128 and 3115, and for identical accounting method change requests are decreased.

.01 Rev. Proc. 96–1, 1996–1 C.B. 385, as modified by Rev. Proc. 96–53, 1996–49 I.R.B. 9, and Rev. Proc. 96–30, 1996–1 C.B. 696, is superseded.

.02 Rev. Proc. 92–20, 1992–1 C.B. 685, is modified by—

(1) deleting all references to Rev. Proc. 90–17 and replacing them with references to this revenue procedure for requests for changes in accounting method under the jurisdiction of the Associate Chief Counsel (Domestic); and

(2) deleting the last paragraph of section 10.08 and replacing it with the following paragraph:

Except if the parent corporation of a consolidated group is requesting the user fee under paragraph (A)(5)(b) of Appendix A of Rev. Proc. 97–1, 1997–1 I.R.B. 11, a separate Form 3115 and user fee must be submitted for each member of a consolidated group for which a change in accounting method is requested.

.03 Rev. Proc. 92–90, 1992–2 C.B. 501, is superseded.

.04 Rev. Proc. 96–13, 1996–1 C.B. 616, is modified by deleting all references to Rev. Proc. 96–1 and replacing them with references to this revenue procedure.

This revenue procedure is effective February 1, 1997, with the following exceptions:

(1) Any change in this revenue procedure, including Appendix A, with respect to the user fee requirements for requests for advance pricing agreements or renewals of advance pricing agreements is effective as of the same effective date provided in Rev. Proc. 96–53.

(2) Except as provided in paragraph (1) of this section, any decrease in the user fee in Appendix A is effective only for requests postmarked or, if not mailed, received on or after January 6, 1997.

(3) Except as provided in paragraph (1) of this section, any increase in the user fee in Appendix A is effective only for requests postmarked or, if not mailed, received on or after March 1, 1997.

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