SECTION 3. MODIFICATIONS TO

REVENUE PROCEDURE 2026‑4

.01 The third paragraph of section 6.03(3) of Rev. Proc. 2026‑4 is modified to read as follows:

A request for expedited handling of a request for a letter ruling will not be forwarded to the appropriate group for action until the user fee, in the correct amount, is received.

.02 Section 27.08 of Rev. Proc. 2026‑4 is modified to read as follows:

Additional information can be sent by fax, Taxpayer Digital Communications Secure Messaging, the IRS Document Upload Tool, or to the address provided by the Service representative who requested the information. The additional information should include the name and room number of the Service representative who requested the information and the taxpayer’s name and the case control number (which the Employee Plans Rulings and Agreements representative can provide).

.03 Section 30.07(4) of Rev. Proc. 2026‑4 is deleted in its entirety and replaced with the following:

(4) Payment of user fees for letter rul- ing and nonbank trustee approval let- ter requests . User fees for letter ruling and nonbank trustee approval letter requests must be paid using www.pay. gov. The Service no longer accepts checks for letter ruling and nonbank trustee approval letter submissions.

.04 Section 30.08 of Rev. Proc. 2026‑4 is modified to add the following paragraph after section 30.08(2):

(3) Letter ruling and nonbank trustee approval letter requests must be made to the Service on www.pay.gov using

August 24, 2026 212 Bulletin No. 2026–35

Note: Hand-delivered requests must be marked OPINION LETTER SUBMISSION. The delivery should be made to the following address between the hours of 8:30 a.m. and 4:00 p.m., where a receipt will be given:

Courier’s Desk Internal Revenue Service Attention: EP Opinion Letters TE/GE Stop 31A Team 105 7940 Kentucky Drive Florence, KY 41042

.08 Appendix D of Rev. Proc. 2026‑4 is modified to delete the following address information appearing toward the top center of the Appendix:

P.O. Box 12192 TE/GE Stop 31A Team 105 Covington, KY 41012-0192

.09 On the second page of Appendix D, section F.2.c is modified to read as follows:

c. The required user fee has been paid through pay.gov. [See section 6.02(15).]

.10 The first paragraph of Appendix E of Rev. Proc. 2026‑4 is modified to read as follows:

The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. To ensure that your request

is in order, use this checklist. Complete the four items of information requested before the checklist. Answer each question by circling “Yes,” “No,” or “N/A.” If a question contains a place for a page number, insert the page number (or numbers) of the request that gives the information called for by a yes answer to a question. Sign and date the checklist (as taxpayer or authorized representative) and attach it as the first document of your request.

.11 Question 23 of the checklist of Appendix E of Rev. Proc. 2026‑4 is modified to read as follows:

Have you included the correct user fee with the request? See section 6.02(15) and section 30 and Appendix A for the correct amount and additional information on user fees.