SECTION 11. REQUEST FOR

RECONSIDERATION OF USER FEE

If the matter involves primarily: Mark for the attention of :

Employee plans letter ruling requests and Employee Plans Technical all other employee plans matters handled by EP Technical

Exempt organizations letter ruling requests Exempt Organizations Technical

Employee plans and/or exempt organizations Chief, Technical/Review Staff determination letter requests EP or EO Determinations

The estimated annual burden per respondent/recordkeeper varies from one hour to ten hours, depending on individual circumstances, with an estimated average of three hours. The estimated number of respondents and/or recordkeepers is 90 (requests for reduced fees) and 10 (requests for reconsideration of fee).

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

DRAFTING INFORMATION

The principal author of this revenue procedure is Luis O. Ortiz of Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this revenue procedure, contact Mr. Ortiz at (202) 622-6214 (not a toll-free number).