SECTION 3. PROCEDURES

.01 Fees

Effective May 4, 2006, a user fee of $15,000 will be charged for each entity requesting a discretionary limitation on benefits determination. The fee will apply regardless of whether the request is for: (1) an initial determination; (2) a renewal of a previously issued determination; or (3) a supplemental determination required, for example, if there is a material change in fact, or the applicant seeks benefits with respect to a different type of income, or requests a lower rate of withholding tax on dividends. If a request is submitted that requires the competent authority to make a discretionary determination for more than one entity, a separate fee will be charged for each entity.

.02 Acceptance of Request

A user fee will not be charged until the U.S. competent authority has formally accepted the request for consideration. Requests should continue to be submitted to the Director, International (LMSB), and include the information required in section 3.08 of Rev. Proc. 2002–52. Within 30 days of receipt of a complete submission, the U.S. competent authority will provide written notice to the applicant as to whether the request will be accepted or rejected for consideration. If a request is accepted, the applicant will be required to mail a check or money order in the appropriate amount, along with a copy of the written notice of acceptance to the IRS office identified below. The check or money order should be payable to the United States Treasury. Substantive consideration of a request for a discretionary determination will not begin until the ap

May 22, 2006 936 2006–21 I.R.B.