SECTION 1. PURPOSE
Internal Revenue Bulletin 2006-42 · 2026-10-03 edition · updated 2026-10-04 · United States
The purpose of this notice is to announce a delay in the effective date of new user fee charges for processing Form 8802, Application for United States Residency Certification . The new user fee will be charged for all Forms 8802 received with a postmark date on or after November 1, 2006.
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