SECTION 1. PURPOSE

This revenue procedure provides guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc. on matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations); requests for compliance statements under the Voluntary Compliance Resolution (VCR) program and the Standardized VCR Procedure (SVP) described in Rev. Proc. 98–22, 1998–12 I.R.B. 11; requests for correction statements under the Tax Sheltered Annuity Voluntary Correction Program (TVC program) described in Rev. Proc. 95–24, 1995–1 C.B. 694, as modified by Rev. Proc. 96–50, 1996–2 C.B. 370; and requests for administrative scrutiny determinations under Rev. Proc. 93–41, 1993–2 C.B. 536.