06 Refusal to rule. 07 Refusal to rule. On one of multiple issues, lower fee applicable. More than one fee submitted. Refund applicable to transaction with respect to which the Service agrees it was in error.
Service agrees ruling was erroneous or unresponsive.
11 Supplemental request. Service agrees mistake was made as to statement of facts or citation of a Code section. Fee accompanying request for relief refunded. 13 Automatic Approval. 14 Form 5452, Earnings and Profits.