SECTION 1. PURPOSE
Internal Revenue Bulletin 2016-1 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure provides guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, Voluntary Correction Program (VCP) compliance statements, etc., on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.
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