SECTION 4. SCOPE

.01 Requests to which user fees apply. In general, user fees apply to all requests for letter rulings, opinion letters, notification letters, determination letters, and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities as described in this revenue procedure. Further, voluntary compliance fees applicable to requests under the VCR program or the SVP, voluntary correction fees applicable to requests under the TVC program, and administrative scrutiny determination user fees described in Rev. Proc. 93–41, are collected through the user fee program described in this revenue procedure. Requests to which a user fee, a voluntary compliance fee, a voluntary