SECTION 15. WHAT ARE p. 51

Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States

THE USER FEE REQUIREMENTS FOR .01 Legislation authorizing user fees REQUESTS FOR LETTER RULINGS AND .02 Requests to which a user fee applies DETERMINATION LETTERS? .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

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▸Contents — Internal Revenue Bulletin 1998-1

Internal Revenue Bulletin 1998-1

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