Beginning June 15, taxpayers requesting letter rulings, closing agreements and certain other rulings from the IRS will need to make user fee payments electronically using the federal government’s Pay.gov system.
Pay.gov allows people to pay for a variety of government services online using a credit card, debit card or via direct debit or electronic funds withdrawal from a checking or savings account. In the past, ruling requesters could only make required user fee payments by check or money order.
From June 15 to Aug. 15, requesters can choose to make user fee payments either through Pay.gov or by check or money order. After Aug. 15, Pay.gov will become the only permissible payment method.
This change affects rulings described in Rev. Proc. 2017-1 and sent to the Docket, Records and User Fee Branch of the Legal Processing Division of the Associate Chief Counsel. These include private letter rulings, closing agreements and rulings using Form 1128, 2553, 3115 or 8716. Determination letters are not affected because they are sent to other offices, as described in the revenue procedure.
User fees range from $200 to $28,300, depending upon the type of ruling being sought.
Pay.gov is used to accept payments only. The original, signed ruling request and supporting materials must still be submitted by mail or hand delivery to the IRS.
To submit a user fee, visit https://www.pay.gov and use the IRS Chief Counsel User Fees (or Supplemental User Fees) for Form 1128, Form 2553, Form 3115, Form 8716, Private Letter Rulings and Closing Agreements form. This form can be found by entering “IRS Chief Counsel User Fees” in the “Search the Forms” box or by clicking on the “Agency List” link under “What Federal Agencies Can I Pay?” and choosing Internal Revenue Service.
Once payment is made, print a copy of the completed form and the receipt and include these with the letter ruling request. Then submit the complete package by mail or hand delivery to IRS, CC:PA:LPD:DRU, P.O. Box 7604 Ben Franklin Station, Washington, DC 20044; or hand deliver, or if using a private courier service, to IRS, CC:PA:LPD:DRU, 1111 Constitution Avenue, NW, Room 5336, Washington, DC 20224.
For faster processing, the IRS suggests Efaxing a copy of the pay.gov receipt, the completed form and the ruling request to (877) 773-4950.
For questions, call (202) 317-6828. Details on making a ruling request are in Rev. Proc. 2017-1 on IRS.gov.
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