SECTION 3. PROCEDURES

.01 Requests to which a user fee applies

The user fee charge will apply to process all Form 8802 applications submitted with a postmark date on or after October 2, 2006. A user fee of $35.00 per Form 8802 submitted will cover a request for up to 20 original Forms 6166 issued under a single TIN, regardless of the number of countries for which certification is requested or the tax period(s) to which the certification applies. An additional $5.00 will cover a request on the same Form 8802 for up to 20 additional Forms 6166 issued under the same TIN. Additional requests for Form 6166 submitted on a separate Form 8802 will require the payment of a new $35.00 user fee charge. Applicants are thus advised to include all Form 6166 requests on a single Form 8802 to avoid a new $35.00 user fee charge for processing a second Form 8802 application.

For example, if you request on Form 8802:

26 CFR 601.702: Publication, public inspection, and specific requests for records. (Also: Part l, Section 6103(p)(2).)

Rev. Proc. 2006–35