SECTION 10. REFUNDS

Internal Revenue Bulletin 2004-1 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 General rule . In general, the fee will not be refunded unless the Service declines to rule on all issues for which a ruling is requested. In the case of a request for a letter ruling, if the case has been closed by the Service because essential information has not been submitted timely, the request may be reopened and treated as a new request, but the taxpayer must pay another user fee before the case can be reopened. See section 11.04(5) of Rev. Proc. 2004–4, page 125, this Bulletin.

.02 Examples . (1) The following are examples of situations in which the fee will not be refunded:

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▸Contents — Internal Revenue Bulletin 2004-1

Internal Revenue Bulletin 2004-1

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