SECTION 2. CHANGES

.01 In general . This revenue procedure is a general update of Rev. Proc. 2004–8, 2004–1 I.R.B. 240 ( including revisions to section 7 and the Appendix to reflect revenue procedures published by Employee Plans during 2004).

.02 The background material is revised to reflect the enactment of H.R. 4520 which extends the authority of the Service to collect user fees until September 30, 2014. .03 The dollar amount for obtaining reduced user fees based on adjusted gross income of an individual taxpayer or the assets of a plan or the receipts of a tax exempt organization is increased from $200,000 to $250,000.