SECTION 19. PAPERWORK

REDUCTION ACT

.09 May be retroactively revoked or modified when transaction is entered into before the issuance of the letter ruling

.10 May be retroactively revoked or modified when transaction is entered into after a change in material facts

.11 Taxpayer may request that retroactivity be limited

(1) Request for relief under § 7805(b) must be made in required format

(2) Taxpayer may request a conference on application of § 7805(b)

p. 45 .01 Has same effect as a letter ruling

.02 Taxpayer may request that retroactive effect of revocation or modification be limited

(1) Request for relief under § 7805(b ) must be made in required format

(2) Taxpayer may request a conference on application of § 7805(b)

p. 46 .01 Requests for determination letters

.02 No-rule areas

.03 Requests for letter rulings

p. 46 .01 Legislation authorizing user fees

.02 Requests to which a user fee applies

.03 Requests to which a user fee does not apply

.04 Exemptions from the user fee requirements

.05 Fee schedule

.06 Applicable user fee for a request involving multiple offices, fee categories, issues, transactions, or entities

.07 Applicable user fee for substantially identical letter rulings or identical accounting method changes

.08 Method of payment

.09 Effect of nonpayment or payment of incorrect amount

.10 Refunds of user fee

.11 Request for reconsideration of user fee

p. 51

p. 52

p. 52

p. 53

DRAFTING INFORMATION p. 53

INDEX p. 54

APPENDIX A—SCHEDULE OF USER FEES

p. 56

15

APPENDIX B—SAMPLE FORMAT FOR A LETTER RULING REQUEST

APPENDIX C—CHECKLIST FOR A LETTER RULING REQUEST