Assertion: user fee | /r/CapableOf | apply to request
Facets:
value: for opinion letters
type: PURPOSE
value: for other entities
type: TRANSITIVE-OBJECT
value: for sponsoring organizations
type: PURPOSE
value: for letter rulings
type: PURPOSE
Source sentences:
text: In general, user fees apply to all requests for letter rulings, opinion letters, determination letters and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities.