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
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
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.