bulletin Internal Revenue›Article XIII(8) of the Treaty should follow the procedures in Rev. Proc. 96–13.
SEC. 8. FEES
Internal Revenue Bulletin 1998-8 · 2026-10-03 edition · updated 2026-10-04 · United States
No user fees are required for a request for competent authority assistance pursuant to this revenue procedure. Section 15 of Rev. Proc. 97–1, 1997–1 I.R.B. 11, at page 46, requires the payment of user fees for requests to the Service for rulings, opinion letters, determination letters, and similar requests.
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