The IRS has issued Rev. Proc. 2021-1 to provide procedures for requesting rulings. The revenue procedure provides that user fees are increased for certain requests filed after Feb. 3, 2021. The increase in user fees, unless certain exceptions apply, includes the following:
- Non-automatic Forms 3115: Fee increases from $10,800 to $11,500
- Section 9100 relief: Fee increases from $10,900 to $12,600
- Other letter ruling requests: Fee increases from $30,000 to $38,000
- Substantially identical ruling requests: Fee increases from $3,000 to $3,800
David B. Auclair
David Auclair is National Managing Principal of the Washington National Tax Office. He consults with clients on a wide range of accounting method issues, including income recognition, deduction timing, capitalization of expenditures, and other specialized methods of tax accounting.
Washington DC, Washington DC
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