United States

Change to user fee payment method for IRS rulings

TAX ALERT  | 

On June 1, 2017, the IRS announced (IR-2017-102) that beginning June 15, taxpayers requesting letter rulings, closing agreements and certain rulings from the IRS will need to make user fee payments electronically using the Pay.gov system. A two-month transition period is in effect until Aug. 15, 2017, allowing for taxpayers to make user fee payments either through Pay.gov or by check or money order. Effective Aug. 15, the Pay.gov system will become the only permissible payment method.

Rulings effected by this announcement include those sent to, among others, the User Fee Branch of the Legal Processing Division of the Associate Chief Counsel and include private letter rulings, closing agreements and rulings using Forms 1128, 2553, 3115 or 8716.

Please note that Pay.gov accepts only payments. The original, signed ruling request and supporting materials must still be submitted by mail or hand delivered to the IRS. To submit a payment, users may visit www.pay.gov and type in the search box IRS Chief Counsel User Fees. Under IRS Express, click on View all forms for this agency to get to the necessary form, IRS Pre Filing or Closing Agreement that you need to make a payment for.

Once the payment is made, print a copy of the completed form and receipt and include both with the letter ruling request. The complete package may still be submitted via mail or hand delivered as in the past. For the fastest processing, a copy of the pay.gov receipt can be faxed to 877.773.4950.

AUTHORS


Subscribe to Tax Alerts



How can we help you with your tax planning & compliance?


RELATED SERVICES

Tax Controversy

Federal Tax