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PART II

SECTION 10. REFUNDS

Internal Revenue Bulletin 2013-1 · 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.

.02 Examples . (1) The following situations are examples in which the fee will not be refunded:

(a) The request for a letter ruling, determination letter, etc., is withdrawn at any

Sec. 10 2013–1 I.R.B. 247 January 2, 2013

rule on the issue, the fee accompanying the request for reconsideration will be refunded.

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▸Contents — Internal Revenue Bulletin 2013-1
Internal Revenue Bulletin 2013-1

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