26 USC 7528 - Internal Revenue Service user fees

U.S Code last checked for updates: Nov 22, 2024

§ 7528.

Internal Revenue Service user fees

(a)

General rule

The Secretary shall establish a program requiring the payment of user fees for—

(1)

requests to the Internal Revenue Service for ruling letters, opinion letters, and determination letters, and

(2)

other similar requests.

(b)

Program criteria

(1)

In general

The fees charged under the program required by subsection (a)—

(A)

shall vary according to categories (or subcategories) established by the Secretary,

(B)

shall be determined after taking into account the average time for (and difficulty of) complying with requests in each category (and subcategory), and

(C)

shall be payable in advance.

(2)

Exemptions, etc.

(A)

In general

(B)

Exemption for certain requests regarding pension plans

The Secretary shall not require payment of user fees under such program for requests for determination letters with respect to the qualified status of a pension benefit plan maintained solely by 1 or more eligible employers or any trust which is part of the plan. The preceding sentence shall not apply to any request—

(i)

made after the later of—

(I)

the fifth plan year the pension benefit plan is in existence, or

(II)

the end of any remedial amendment period with respect to the plan beginning within the first 5 plan years, or

(ii)

made by the sponsor of any prototype or similar plan which the sponsor intends to market to participating employers.

(C)

Definitions and special rules

For purposes of subparagraph (B)—

(i)

Pension benefit plan

(ii)

Eligible employer

(iii)

Determination of average fees charged

(3)

Average fee requirement

(4)

Certified professional employer organizations

(Added Pub. L. 108–89, title II, § 202(a), Oct. 1, 2003, 117 Stat. 1132; amended Pub. L. 108–357, title VIII, § 891(a), Oct. 22, 2004, 118 Stat. 1644; Pub. L. 110–28, title VIII, § 8244, May 25, 2007, 121 Stat. 200; Pub. L. 113–295, div. B, title II, § 206(f), Dec. 19, 2014, 128 Stat. 4071.)

cite as: 26 USC 7528