SECTION 7. DRAFTING

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).

January 2, 2015 234 Bulletin No. 2015–1

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2015–8

TABLE OF CONTENTS

SECTION 1. PURPOSE ...........................................................................................................................................................................................236

SECTION 2. CHANGES ..........................................................................................................................................................................................236

SECTION 3. BACKGROUND .................................................................................................................................................................................236

.01 Legislation authorizing user fees ............................................................................................................................................236 .02 Related revenue procedures ....................................................................................................................................................236

SECTION 4. SCOPE .................................................................................................................................................................................................236

.01 Requests to which user fees apply..........................................................................................................................................236 .02 Requests and other actions that do not require the payment of a user fee...........................................................................236 .03 Exemptions from the user fee requirements...........................................................................................................................237 .04 Compliance and Correction Fees............................................................................................................................................237

SECTION 5. DEFINITIONS ...................................................................................................................................................................................237

SECTION 6. FEE SCHEDULE ...............................................................................................................................................................................237

EMPLOYEE PLANS USER FEES .01 Letter ruling requests...............................................................................................................................................................237 .02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPS, SIMPLE IRAs,

SIMPLE IRA Plans, Roth IRAs and dual-purpose IRAs ......................................................................................................238 .03 Opinion letters on master and prototype plans ......................................................................................................................238 .04 Advisory letters on volume submitter plans...........................................................................................................................239 .05 Determination letters ...............................................................................................................................................................239 .06 Opinion letters on § 403(b) prototype plans ..........................................................................................................................239 .07 Advisory letters on § 403(b) volume submitter plans ...........................................................................................................240 EXEMPT ORGANIZATIONS USER FEES .08 Determination letters and requests for group exemption letters............................................................................................240 .09 Summary of Exempt Organization Fees.................................................................................................................................240

SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC .........................241

.01 Matters handled by EP or EO Rullings and Agreements......................................................................................................241 .02 Matters handled by EP or EO Determinations.......................................................................................................................242

SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES ..........242

.01 Requests involving several offices..........................................................................................................................................242 .02 Requests involving several fee categories..............................................................................................................................242 .03 Requests involving several issues...........................................................................................................................................242 .04 Requests involving several unrelated transactions .................................................................................................................242 .05 Requests for separate letter rulings for several entities .........................................................................................................242

SECTION 9. PAYMENT OF FEE ..........................................................................................................................................................................242

.01 Method of payment .................................................................................................................................................................242 .02 Transmittal forms ....................................................................................................................................................................243 .03 Effect of nonpayment or payment of incorrect amount.........................................................................................................243 .04 Payment of user fees for Employee Plan Determination Applications.................................................................................243 .05 Payment of user fees for applications of recognition of exemption on Form 1023–EZ......................................................243

SECTION 10. REFUNDS .........................................................................................................................................................................................243

.01 General rule .............................................................................................................................................................................243 .02 Examples..................................................................................................................................................................................243

SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE ..........................................................................................................244

SECTION 12. EFFECT ON OTHER DOCUMENTS ..........................................................................................................................................244

Bulletin No. 2015–1 235 January 2, 2015

SECTION 13. EFFECTIVE DATE .........................................................................................................................................................................244

SECTION 14. PAPERWORK REDUCTION ACT ..............................................................................................................................................244

APPENDIX .................................................................................................................................................................................................................245