SECTION 15. WHAT ARE — Internal Revenue Bulletin 2016-1

RULINGS AND DETERMINATION LETTERS? .......................................................................................................................65 .01 Legislation authorizing user fees ..........................................................................................................................................65

Bulletin No. 2016–1 5 January 4, 2016

.02 Requests to which a user fee applies....................................................................................................................................66 .03 Requests to which a user fee does not apply.......................................................................................................................66 .04 Exemptions from the user fee requirements.........................................................................................................................67 .05 Fee schedule ..........................................................................................................................................................................67 .06 Applicable user fee for a request involving multiple offices, fee categories, issues, transactions, or entities..................67

(1) Requests involving several offices ..................................................................................................................................67 (2) Requests involving several fee categories ......................................................................................................................67 (3) Requests involving several issues ...................................................................................................................................67 (4) Requests involving several unrelated transactions .........................................................................................................67 (5) Requests involving several entities .................................................................................................................................68 (6) Requests made by married taxpayers who file jointly ...................................................................................................68 .07 Applicable user fee for requests for substantially identical letter rulings or identical changes in method of accounting.........68

(1) In general .........................................................................................................................................................................68 (2) Substantially identical letter rulings................................................................................................................................68 (3) Substantially identical plans under § 25(c)(2)(B)...........................................................................................................69 (4) Identical changes in method of accounting and related § 301.9100 letter rulings .......................................................69 .08 Method of payment ...............................................................................................................................................................70 .09 Effect of nonpayment or payment of incorrect amount.......................................................................................................70 .10 Refunds of user fee ...............................................................................................................................................................71 .11 Request for reconsideration of user fee................................................................................................................................72

SECTION 16. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2015–1? ...................................74

SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? ...........................................74

SECTION 18. WHAT IS THE EFFECTIVE DATE OF THIS REVENUE PROCEDURE? ..........................................................................74

SECTION 19. PAPERWORK REDUCTION ACT ................................................................................................................................................74

DRAFTING INFORMATION ...................................................................................................................................................................................75

INDEX ...........................................................................................................................................................................................................................76

APPENDIX A—SCHEDULE OF USER FEES ......................................................................................................................................................79

APPENDIX B—SAMPLE FORMAT FOR A LETTER RULING REQUEST ..................................................................................................83

APPENDIX C—CHECKLIST FOR A LETTER RULING REQUEST ..............................................................................................................86

APPENDIX D—ADDITIONAL CHECKLIST FOR GOVERNMENT PICK-UP PLAN RULING REQUESTS .........................................90

APPENDIX E—ADDITIONAL CHECKLIST FOR CHURCH PLAN RULING REQUESTS .......................................................................91

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

WHICH TO SEND REQUESTS FOR DETERMINATION LETTERS .................................................................................92

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

PROCEDURES, AND AUTOMATIC CHANGE REVENUE PROCEDURES .....................................................................93 .01 Checklists, guideline revenue procedures, and notices........................................................................................................93 .02 Safe harbor revenue procedures............................................................................................................................................98 .03 Automatic change in accounting period revenue procedures ............................................................................................101