SECTION 2. CHANGES

.01 In general . This revenue procedure is a general update of Rev. Proc. 2000–8, 2000–1 I.R.B. 230. .02 New Mailing Addresses . Section 7 has been updated to reflect new mailing addresses.

.03 New Categories . Section 17.02 of Rev. Proc. 2000–20, 2000–6 I.R.B. 553, modified section 6.07 of Rev. Proc. 2000–8 with respect to the user fees for advisory letters for certain volume submitter plans. This revenue procedure incorporates these changes.

.04 Compliance and Correction Fees . Compliance fees and compliance correction fees under the Voluntary Compliance Resolution (VCR) Program, the Standardized VCR Procedure (SVP), Walk-in CAP, and the Tax-Sheltered Annuity Voluntary Correction (TVC) Program are not described in this procedure because they are compliance fees or correction fees and not user fees. For further guidance, please see Rev. Proc. 2000–16, 2000–6 I.R.B. 518. .05 Fee Schedule . A note has been added to section 6.09(3) to clarify that a separate user fee is required when a central organization submits an initial appli

cation for exemption with its request for a group exemption letter.