SECTION 15. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTS FOR LETTER

RULINGS AND DETERMINATION LETTERS? .......................................................................................................................55 .01 Legislation authorizing user fees ..............................................................................................................................................55 .02 Requests to which a user fee applies........................................................................................................................................55 .03 Requests to which a user fee does not apply...........................................................................................................................55 .04 Exemptions from the user fee requirements.............................................................................................................................56 .05 Fee schedule ..............................................................................................................................................................................56 .06 Applicable user fee for a request involving multiple offices, fee categories, issues, transactions, or entities......................56 .07 Applicable user fee for requests for substantially identical letter rulings or identical changes in method

of accounting .............................................................................................................................................................................57 .08 Method of payment ...................................................................................................................................................................59 .09 Effect of nonpayment or payment of incorrect amount...........................................................................................................59 .10 Refunds of user fee ...................................................................................................................................................................59 .11 Request for reconsideration of user fee....................................................................................................................................60

SECTION 16. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2013–1? ...................................61

SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? ...........................................61

SECTION 18. WHAT IS THE EFFECTIVE DATE OF THIS REVENUE PROCEDURE? ..........................................................................62

SECTION 19. PAPERWORK REDUCTION ACT ................................................................................................................................................62

DRAFTING INFORMATION ...................................................................................................................................................................................62

INDEX ...........................................................................................................................................................................................................................64

APPENDIX A—SCHEDULE OF USER FEES ......................................................................................................................................................67

APPENDIX B—SAMPLE FORMAT FOR A LETTER RULING REQUEST ..................................................................................................72

APPENDIX C—CHECKLIST FOR A LETTER RULING REQUEST ..............................................................................................................75

APPENDIX D—LIST OF SMALL BUSINESS/SELF-EMPLOYED OPERATING DIVISION (SB/SE)

OFFICES TO WHICH TO SEND REQUESTS FOR DETERMINATION LETTERS ..........................................................79

APPENDIX E—CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE HARBOR

REVENUE PROCEDURES, AND AUTOMATIC CHANGE REVENUE PROCEDURES ....................................................80 .01 Checklists, guideline revenue procedures, and notices .02 Safe harbor revenue procedures .03 Automatic change in accounting period revenue procedures

Bulletin No. 2014–1 5 January 2, 2014