Extract
Rev. Proc. 2010-8
26 CFR 601.201: Rulings and determination letters.
SECTION 1. PURPOSEThis revenue procedure provides guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division; and requests for administrative scrutiny determinations under Rev. Proc. 93-41, 1993-2 CB. 536.SECTION 2. CHANGES.01 In general. This revenue procedure is a general update of Rev. Proc. 2009-8, 2009-1 I.R.B. 229..02 Added specific category for "FiveYear Automatic Extension for the Amortization Period" as section 6.01(3), changing user fee from $9000 to $1000 and "Letter ruling request for Roth IRA Recharacterization" as section 6.01(9), changing user fee from $9000 to $4000..03 Renumbered sections 6.01(3) through 6.01(12) as section 6.01(4) through 6.01(14)..04 Updated user fee amounts for various employee plans user fees. The following fee changes have been made:(a) Changed $500 to $1000 in sections 6.01(1) and 6.01(2)(b) Changed $2,800 to $4,000 in sections 6.01(5), 6.01(6), 6.01(7) and 6.01(8).(c) Changed $14,500 to $20,000 in section 6.01(10).(d) Changed $9,000 to $10,000 in section 6.01(14).(e...See the full content of this document
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