SECTION 1. PURPOSE
Internal Revenue Bulletin 2012-33 · 2026-10-03 edition · updated 2026-10-04 · United States
The purpose of this revenue procedure is to update Rev. Proc. 95–15, 1995–1 C.B. 523, and to revise the fee prescribed under the authority of section 6110(k) of the Internal Revenue Code (Code) for processing requests for a background file document, including the costs for searching for the document, duplication and making redactions, relating to a written determination issued by the National Office of the Internal Revenue Service (National Office).
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