SECTION 9. PAYMENT OF FEE . .198

.01 Method of payment .02 Transmittal forms .03 Effect of nonpayment or

payment of incorrect amount

C.B. 385; and Rev. Proc. 96–49, 1996–43 I.R.B. 74). (6) Change in accounting period or accounting method permitted to be made by a published automatic change revenue procedure.

.03 Exemptions from the user fee re- quirements. The following exemptions apply to the user fee requirements. These are the only exemptions that apply:

(1) Departments, agencies, or instrumentalities of the United States that certify that they are seeking a letter ruling, determination letter, opinion letter or similar letter on behalf of a program or activity funded by federal appropriations. The fact that a user fee is not charged has no bearing on whether an applicant is treated as an agency or instrumentality of the United States for purposes of any provision of the Code.

(2) Requests as to whether a worker is an employee for federal employment taxes and federal income tax withholding purposes (chapters 21, 22, 23, and 24 of subtitle C of the Code) submitted on Form SS–8, Information for Use in Determining Whether a Worker is an Employee for Federal Employment Taxes and Income Tax Withholding, or its equivalent. Such a request may be submitted in connection with an application for a determination on the qualification of a plan when it is necessary to determine whether an employer-employee relationship exists. See section 6.13 of Rev. Proc. 97-6, page 162, this bulletin. In that case, although no user fee applies to the request submitted on Form SS–8, the applicable user fee must be paid in connection with the application for determination on the plan’s qualification.

30, 1990. Section 11319 of the Omnibus Budget Reconciliation Act of 1990, Pub. L. 101–508, 1991–2 C.B. 481, 511, extended the time during which the user fees would be applicable through September 30, 1995. Section 743 of the Uruguay Round Agreements Act, Pub. L. 103–465, 1995–1 C.B. 230, 239, extended the time during which the user fees will be applicable through September 30, 2000. Section 2 of P. L. 104– 117, Tax Relief to Operation Joint Endeavor Participants Act, 1996–34 I.R.B. 19, extended the time during which the user fees will be applicable through September 30, 2003.

.02 Related revenue procedures. The various revenue procedures that require payment of a user fee, a voluntary compliance fee under the VCR program or the SVP, a voluntary correction fee under the TVC program, or an administrative scrutiny determination user fee are described in the appendix to this revenue procedure.