SECTION 7. DRAFTING

INFORMATION

This revenue procedure was compiled by Paul S. Manning of the Office of Associate Chief Counsel (International). For further information about this revenue procedure, please contact Mr. Manning at (202) 317-3800 (not a toll-free number).

January 4, 2016 242 Bulletin No. 2016–1

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2016–8

TABLE OF CONTENTS

SECTION 1. PURPOSE ...........................................................................................................................................................................................244

SECTION 2. CHANGES ..........................................................................................................................................................................................244

SECTION 3. BACKGROUND .................................................................................................................................................................................245

.01 Legislation authorizing user fees ........................................................................................................................................245 .02 Related revenue procedures ................................................................................................................................................245

SECTION 4. SCOPE .................................................................................................................................................................................................245

.01 Requests to which user fees apply......................................................................................................................................245 .02 Requests and other actions that do not require the payment of a user fee.......................................................................245 .03 Exemptions from the user fee requirements.......................................................................................................................245 .04 User Fees under the Employee Plans Compliance Resolution System.............................................................................245

SECTION 5. DEFINITIONS ...................................................................................................................................................................................245

SECTION 6. FEE SCHEDULE ...............................................................................................................................................................................246

EMPLOYEE PLANS USER FEES ..........................................................................................................................................246 .01 Letter ruling requests...........................................................................................................................................................246 .02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPS, SIMPLE IRAs,

SIMPLE IRA Plans, Roth IRAs and dual-purpose IRAs ..................................................................................................247 .03 Opinion letters on master and prototype plans ..................................................................................................................247 .04 Advisory letters on volume submitter plans.......................................................................................................................247 .05 Determination letters ...........................................................................................................................................................247 .06 Opinion letters on § 403(b) prototype plans ......................................................................................................................248 .07 Advisory letters on § 403(b) volume submitter plans .......................................................................................................248 .08 User Fees under the Employee Plans Compliance Resolution System.............................................................................248 EXEMPT ORGANIZATIONS USER FEES............................................................................................................................249 .09 Determination letters and requests for group exemption letters........................................................................................249 .10 Summary of Exempt Organization Fees.............................................................................................................................249

SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC .........................250

.01 Matters handled by EP or EO Rulings and Agreements ...................................................................................................250 .02 Matters handled by EP or EO Determinations...................................................................................................................250

SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES .........251

.01 Requests involving several offices......................................................................................................................................251 .02 Requests involving several fee categories..........................................................................................................................251 .03 Requests involving several issues.......................................................................................................................................251 .04 Requests involving several unrelated transactions .............................................................................................................251 .05 Requests for separate letter rulings for several entities .....................................................................................................251

SECTION 9. PAYMENT OF FEE ..........................................................................................................................................................................252

.01 Method of payment .............................................................................................................................................................252 .02 Transmittal forms ................................................................................................................................................................252 .03 Effect of nonpayment or payment of incorrect amount.....................................................................................................252 .04 Payment of user fees for Employee Plan Determination Applications.............................................................................252 .05 Payment of user fees for applications of recognition of exemption on Form 1023–EZ..................................................252

SECTION 10. REFUNDS .........................................................................................................................................................................................252

.01 General rule .........................................................................................................................................................................252 .02 Examples..............................................................................................................................................................................252

SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE ..........................................................................................................253

SECTION 12. EFFECT ON OTHER DOCUMENTS ..........................................................................................................................................254

Bulletin No. 2016–1 243 January 4, 2016

SECTION 13. EFFECTIVE DATE .........................................................................................................................................................................254

SECTION 14. PAPERWORK REDUCTION ACT ..............................................................................................................................................254

APPENDIX .................................................................................................................................................................................................................254