SECTION 11. REQUEST FOR

RECONSIDERATION OF USER FEE

A taxpayer that believes the user fee charged by the Service for its request for a letter ruling, determination letter, etc. is either not applicable or incorrect and wishes to receive a refund of all or part of the amount paid (see section 10 of this revenue procedure) may request reconsideration and, if desired, the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the applicable Post Office Box or other address given in this section 11. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked ‘‘USER FEE RECONSIDERATION REQUEST.’’ No user fee is required for these requests. The request should be marked for the attention of:

If the matter involves primarily : Mark for the attention of :

Employee plans letter ruling requests and all other employee plans matters handled by the National Office

Director, Employee Plans Division, CP:E:EP

Exempt organizations letter ruling requests Director, Exempt Organizations Division, CP:E:EO

Employee plans and/or exempt organizations determination letter requests

Chief, Technical/Review Staff

Key District Office (Add name of key district office handling the request.)

recordkeepers is 90 (requests for reduced fees) and 10 (requests for reconsideration of fee).

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

DRAFTING INFORMATION

The principal author of this revenue procedure is John H. Turner of the Employee Plans Division. For further information regarding this revenue procedure, contact Mr. Turner at (202) 622–6214 (not a toll-free number).

APPENDIX

Following is a list of revenue procedures requiring payment of a user fee, an administrative scrutiny determination user fee, a voluntary compliance fee, or a voluntary correction fee.

A. Procedures applicable to both Em- ployee Plans and Exempt Organizations