SECTION 2. CHANGES

.01 In general . This revenue procedure is a general update of Rev. Proc. 2005–8, 2005–1 I.R.B. 243 ( including revisions to section 7 and the Appendix to reflect revenue procedures published by Employee Plans during 2005.

.02 The dollar amounts for various user fees have been increased to more accurately reflect actual costs to the Service. To assist taxpayers and practitioners, the effective date of these user fee increases is delayed until February 1, 2006 or July 1, 2006, and the data reflecting user fees have been adjusted to reflect different effective dates.