The IRS charges a user fee for certain requests to change an accounting period or method, certain tax rulings, and determination letters. The fee is reduced in certain situations and for certain requests, such as a request for substantially identical rulings for related entities. No fee is charged for changes permitted to be made by a published automatic change revenue procedure.

See Revenue Procedure 2001-1, 2001-1 IRB, or its successor, for more information.

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