SECTION 11. REQUEST FOR

RECONSIDERATION OF USER FEE

A taxpayer that believes the user fee charged by the Service for its request for a letter ruling, determination letter, etc., is either not applicable or incorrect and wishes to receive a refund of all or part of

the amount paid ( see section 10 of this revenue procedure) may request reconsideration and, if desired, the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the applicable Post Office Box or other address given in section 7 of this revenue procedure. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked “USER FEE RECONSIDERATION REQUEST.” No user fee is required for these requests. The request should be marked for the attention of the appropriate unit as listed in the table below

If the matter involves primarily: Mark for the attention of:

Employee plans letter ruling requests and all other employee Employee Plans Technical plans matters handled by EP Technical

Exempt organizations letter ruling requests Exempt Organizations Technical

Employee plans determination letter requests and opinion letter Manager, EP Determinations Quality Assurance and advisory letter requests pursuant to Rev. Proc. 2011–49

Exempt organizations determination letter requests Manager, EO Determinations Quality Assurance