SECTION 2. BACKGROUND

.01 Rev. Proc. 2026‑4 provides detailed instructions on how taxpayers can submit requests for Letter Rulings from the Internal Revenue Service (IRS) on issues under the jurisdiction of Employee Plans Rulings and Agreements. Although the IRS issued Form 15662 in 2025 to simplify and standardize the submission process for Letter Rulings requested from Employee Plans Rulings and Agreements, Rev. Proc. 2026‑4 does not require the use of a single, standardized form for all Letter Ruling submissions, nor does that revenue procedure provide for payment of user fees for Letter Rulings through the www.pay.gov portal.

.02 Rev. Proc. 2026‑4 generally requires taxpayers to mail or hand deliver requests for Letter Rulings to a specified address along with a paper check for the applicable user fee. This revenue procedure amends the submission process to

require that a request for a Letter Ruling (including Form 15662, information required by Rev. Proc. 2026‑4 or any successor thereto, and the applicable user fee) be submitted using pay.gov.