SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION
Internal Revenue Bulletin 2003-1 · 2026-10-03 edition · updated 2026-10-04 · United States
LETTERS, ETC........................................................................................................................................................ 244 .01 Matters handled by EP or EO Technical.............................................................................................................................. 244 .02 Matters handled by EP or EO Determinations .................................................................................................................... 244
SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES.......................................................................................................................... 245 .01 Requests involving several offices ....................................................................................................................................... 245 .02 Requests involving several fee categories............................................................................................................................ 245 .03 Requests involving several issues ........................................................................................................................................ 245 .04 Requests involving several unrelated transactions............................................................................................................... 245 .05 Requests for separate letter rulings for several entities....................................................................................................... 245
SECTION 9. PAYMENT OF FEE ................................................................................................................................................. 245
January 6, 2003 236 2003–1 I.R.B.
.01 Method of payment............................................................................................................................................................... 245 .02 Transmittal forms .................................................................................................................................................................. 245 .03 Effect of nonpayment or payment of incorrect amount ...................................................................................................... 245
SECTION 10. REFUNDS............................................................................................................................................................... 245 .01 General rule........................................................................................................................................................................... 245 .02 Examples ............................................................................................................................................................................... 246
SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE..................................................................................... 246
SECTION 12. EFFECT ON OTHER DOCUMENTS .................................................................................................................. 247
SECTION 13. EFFECTIVE DATE................................................................................................................................................ 247
SECTION 14. PAPERWORK REDUCTION ACT ....................................................................................................................... 247
APPENDIX ........................................................................................................................................................................................ 247
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