SECTION 7. DRAFTING
Internal Revenue Bulletin 2014-1 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
This revenue procedure was compiled by Nancy M. Galib of the Office of Associate Chief Counsel (International). For further information about this revenue procedure, please contact Ms. Galib at (202) 317-3800 (not a toll-free number).
Sec. 7 Bulletin No. 2014–1 241 January 2, 2014
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 2014–8
TABLE OF CONTENTS
SECTION 1. PURPOSE ...........................................................................................................................................................................................243
SECTION 2. CHANGES ..........................................................................................................................................................................................243
SECTION 3. BACKGROUND .................................................................................................................................................................................243
.01 Legislation authorizing user fees ............................................................................................................................................243 .02 Related revenue procedures ....................................................................................................................................................243
SECTION 4. SCOPE .................................................................................................................................................................................................243
.01 Requests to which user fees apply..........................................................................................................................................243 .02 Requests and other actions that do not require the payment of a user fee...........................................................................243 .03 Exemptions from the user fee requirements...........................................................................................................................244 .04 Compliance and Correction Fees............................................................................................................................................244
SECTION 5. DEFINITIONS ...................................................................................................................................................................................244
SECTION 6. FEE SCHEDULE ...............................................................................................................................................................................245
EMPLOYEE PLANS USER FEES .01 Letter ruling requests...............................................................................................................................................................245 .02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPS, SIMPLE IRAs,
SIMPLE IRA Plans, Roth IRAs and dual-purpose IRAs ......................................................................................................245 .03 Opinion letters on master and prototype plans ......................................................................................................................245 .04 Advisory letters on volume submitter plans...........................................................................................................................246 .05 Determination letters ...............................................................................................................................................................246 .06 Opinion letters on § 403(b) prototype plans ..........................................................................................................................247 .07 Advisory letters on § 403(b) volume submitter plans ...........................................................................................................247 EXEMPT ORGANIZATIONS USER FEES .08 Letter rulings............................................................................................................................................................................247 .09 Determination letters and requests for group exemption letters............................................................................................247 .10 Summary of Exempt Organization Fees.................................................................................................................................248
SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC .........................249
.01 Matters handled by EP or EO Technical................................................................................................................................249 .02 Matters handled by EP or EO Determinations.......................................................................................................................249
SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES ..........250
.01 Requests involving several offices..........................................................................................................................................250 .02 Requests involving several fee categories..............................................................................................................................250 .03 Requests involving several issues...........................................................................................................................................250 .04 Requests involving several unrelated transactions .................................................................................................................250 .05 Requests for separate letter rulings for several entities .........................................................................................................250
SECTION 9. PAYMENT OF FEE ..........................................................................................................................................................................250
.01 Method of payment .................................................................................................................................................................250 .02 Transmittal forms ....................................................................................................................................................................250 .03 Effect of nonpayment or payment of incorrect amount.........................................................................................................250
SECTION 10. REFUNDS .........................................................................................................................................................................................251
.01 General rule .............................................................................................................................................................................251 .02 Examples..................................................................................................................................................................................251
SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE ..........................................................................................................252
SECTION 12. EFFECT ON OTHER DOCUMENTS ..........................................................................................................................................252
SECTION 13. EFFECTIVE DATE .........................................................................................................................................................................252
SECTION 14. PAPERWORK REDUCTION ACT ..............................................................................................................................................252
APPENDIX .................................................................................................................................................................................................................253
January 2, 2014 242 Bulletin No. 2014–1
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