SECTION 5. DETERMINATION OF

FEES

.01 Fees will be charged for a special statistical study or compilation. These fees will be determined in accordance with prevailing Government standards, but in no case will work be done before a cost estimate is provided to the requester and, if accepted, a reimbursable agreement entered into between IRS and the requester.

.02 Fees are based on the actual, full cost of providing the product or service. “Full cost” includes all direct and indirect costs to any part of the IRS of providing the special statistical study or compilation. These costs include, but are not limited to:

(a) direct costs such as computer costs, salaries, management and supervisory costs;

(b) indirect personnel costs such as fringe benefits, e.g., medical insurance and retirement (generally assessed at a percentage of direct salary costs); and

(c) physical overhead, consulting, and other indirect costs such as material and supply costs and utilities.

.03 The IRS may charge fees for any costs incurred during the processing of

September 18, 2006 499 2006–38 I.R.B.

final regulations filed under Rev. Proc. 97–27.”