IRS transitioning to electronic payments for rulings and requests

The IRS announced that beginning on Aug. 15, taxpayers who request certain rulings from the IRS, such as private letter rulings (PLRs), closing agreements, and accounting method changes, will be required to make user fee payments electronically using the system.

The system allows users to pay for certain government services by using a credit card, debit card, or direct debit or electronic funds withdrawal from a checking or savings account. From June 15 to Aug. 15, users may make payments through, or through a check or money order.  However, after Aug. 15, all payments must be made electronically.

The announcement also indicates that taxpayers should attach a copy of the receipt of the payment with their submission to the IRS.

David Auclair
National Managing Principal-WNTO, Washington National Tax Office
T +1 202 861 4144

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