Overview Procedures are provided on processing user fees that accompany applications for determination letters. The user fee provision was enacted into law by section 10511 of Public Law 100-203. This law requires advance payment of a fee before determination, ruling, opinion or similar type letters can be issued. See Rev. Proc.
User fees are payable with each determination letter application.
See chapter 2.3.1 for user fee exceptions. Fees are not refundable except as provided in section 10 of Rev. Proc. Refund procedure are in chapter 2.5. Screening and Processing The Treasury Financial Manual requires that funds received in discharge of an obligation of the U.S. Government be deposited within 24 hours of receipt. All applications and correspondence must be date-stamped to reflect the date received by the Service.