SECTION 10. REFUNDS
Internal Revenue Bulletin 2008-1 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 General rule . In general, the fee will not be refunded unless the Service declines to rule or make a determination on all issues for which a ruling or determination letter is requested.
January 7, 2008 242 2008–1 I.R.B.
ing, determination letter, etc. The fee accompanying the request for relief will be refunded.
(d) In a situation to which section 10.02(1)(e) of this revenue procedure applies, the requester requests reconsideration of the Service’s decision not to rule on an issue. Once the Service agrees to rule on the issue, the fee accompanying the request for reconsideration will be refunded.
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