SECTION 2. BACKGROUND

Form 8802 is used to request Form 6166, a letter that the applicant may use as proof of the applicant’s status as a resident of the United States to claim benefits under an income tax treaty or an exemption from a value added tax (VAT) imposed by a foreign country. On September 11, 2006, the Internal Revenue Service issued Revenue Procedure 2006–35, 2006–37 I.R.B. 434, which provides that the Service will begin charging a new user fee for processing Form 8802. Section 4 of Rev. Proc. 2006–35 provides that the user fee will be charged for all Forms 8802 received with a postmark date on or after October 2, 2006.