SECTION 14. FEES
Internal Revenue Bulletin 2002-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2002–1, 2002–1 I.R.B. 1, sec. 15, requires the payment of user fees for requests to the Service for rulings, opinion letters, determination letters and similar requests. No user fees are required for requests for competent authority assistance pursuant to this revenue procedure.
August 5, 2002 252 2002–31 I.R.B.
DRAFTING INFORMATION
The principal authors of this revenue procedure are Aziz Benbrahim, Tax Treaty Division and Amanda Ehrlich of the Office of the Associate Chief Counsel (International). For further information regarding this revenue procedure, contact either Mr. Benbrahim at (202) 874–1671 or Ms. Ehrlich at (202) 622–3880 (not toll-free calls).
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