[13011]
January 9, 2001
TO: PENSION COMMITTEE No. 2-01
RE: IRS RELEASES GUIDANCE ON USER FEE PROGRAM
The Internal Revenue Service recently released Revenue Procedure 2001-8, which
provides updated guidance regarding the IRS user fee program relating to requests for letter
rulings and determination letters. The guidance includes the following changes:
• New mailing addresses;
• New categories for user fees for advisory letters for volume submitter plans;
• Deletion of references to compliance fees and correction fees under the Voluntary
Compliance Resolution Program, the Standardized VCR Procedure, Walk-in CAP
and the Tax-Sheltered Annuity Voluntary Correction Program because they are not
user fees; and
• Clarification that a separate user fee is required when a central organization submits
an initial application for exemption with its request for a group exemption letter.
Rev. Proc. 2001-8 is effective January 15, 2001 and supercedes Rev. Proc. 2000-8. A copy
of Rev. Proc. 2001-8 is attached.
Kathryn A. Ricard
Associate Counsel
Attachment
Attachment (in .pdf format)