Title 26 — Internal Revenue Code
Chapter 77 — Miscellaneous Provisions
§ 7528. Internal Revenue Service user fees
Statutory text
General rule
The Secretary shall establish a program requiring the payment of user fees for—
requests to the Internal Revenue Service for ruling letters, opinion letters, and determination letters, and
other similar requests.
Program criteria
In general
The fees charged under the program required by subsection (a)—
shall vary according to categories (or subcategories) established by the Secretary,
shall be determined after taking into account the average time for (and difficulty of) complying with requests in each category (and subcategory), and
shall be payable in advance.
Exemptions, etc.
In general
The Secretary shall provide for such exemptions (and reduced fees) under such program as the Secretary determines to be appropriate.
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—
made after the later of—
the fifth plan year the pension benefit plan is in existence, or
the end of any remedial amendment period with respect to the plan beginning within the first 5 plan years, or
made by the sponsor of any prototype or similar plan which the sponsor intends to market to participating employers.
Definitions and special rules
For purposes of subparagraph (B)—
Pension benefit plan
The term “pension benefit plan” means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan.
Eligible employer
The term “eligible employer” means an eligible employer (as defined in section 408(p)(2)(C)(i)(I)) which has at least 1 employee who is not a highly compensated employee (as defined in section 414(q)) and is participating in the plan. The determination of whether an employer is an eligible employer under subparagraph (B) shall be made as of the date of the request described in such subparagraph.
Determination of average fees charged
For purposes of any determination of average fees charged, any request to which subparagraph (B) applies shall not be taken into account.
Average fee requirement
The average fee charged under the program required by subsection (a) shall not be less than the amount determined under the following table:
| Average | |
| Category | Fee |
| Employee plan ruling and opinion | $250 |
| Exempt organization ruling | $350 |
| Employee plan determination | $300 |
| Exempt organization determination | $275 |
| Chief counsel ruling | $200. |
Certified professional employer organizations
The fee charged under the program in connection with the certification by the Secretary of a professional employer organization under section 7705 shall be an annual fee not to exceed $1,000 per year.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 108–89 title II § 202(a) · 117 Stat. 1131
Enacted · 26 U.S.C. § 7528
Added Pub. L. 108–89, title II, § 202(a), Oct. 1, 2003, 117 Stat. 1132
Source evidence
Code source credit
Added Pub. L. 108–89, title II, § 202(a), Oct. 1, 2003, 117 Stat. 1132Enacted provision · exact public law section
(a) In General.— Chapter 77 of the Internal Revenue Code of 1986 (relating to miscellaneous provisions) is amended by adding at the end the following new section: “SEC. 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.— The Secretary shall provide for such exemptions (and reduced fees) under such program as the Secretary determines to be appropriate. “(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.— The term ‘pension benefit plan’ means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan. “(ii) Eligible employer.— The term ‘eligible employer’ means an eligible employer (as defined in section 408(p)(2)(C)(i)(I)) which has at least 1 employee who is not a highly compensated employee (as defined in section 414(q)) and is participating in the plan. The determination of whether an employer is an eligible employer under subparagraph (B) shall be made as of the date of the request described in such subparagraph. “(iii) Determination of average fees charged.— For purposes of any determination of average fees charged, any request to which subparagraph (B) applies shall not be taken into account. “(3) Average fee requirement.— The average fee charged under the program required by subsection (a) shall not be less than the amount determined under the following table: “CategoryAverage Fee Employee plan ruling and opinion $250 Exempt organization ruling $350 Employee plan determination $300 Exempt organization determination $275 Chief counsel ruling $200. “(c) Termination.— No fee shall be imposed under this section with respect to requests made after December 31, 2004.” .Pub. L. 108–357 title VIII § 891(a) · 118 Stat. 1418
Substituted · 26 U.S.C. § 7528(c)
Pub. L. 108–357 substituted “September 30, 2014” for “December 31, 2004”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 108–357 substituted “September 30, 2014” for “December 31, 2004”.Enacted provision · exact public law section
(a) In General.— Section 7528(c) (relating to termination) is amended by striking “December 31, 2004” and inserting “September 30, 2014”.Small Business and Work Opportunity Tax Act of 2007
Pub. L. 110–28 title VIII § 8244 · 121 Stat. 112
Struck · 26 U.S.C. § 7528(c)
Pub. L. 110–28 struck out heading and text of subsec. (c). Text read as follows: “No fee shall be imposed under this section with respect to requests made after September 30, 2014.”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 110–28 struck out heading and text of subsec. (c). Text read as follows: “No fee shall be imposed under this section with respect to requests made after September 30, 2014.”Enacted provision · exact public law section
SEC. 8244. PERMANENT EXTENSION OF IRS USER FEES. Section 7528 (relating to Internal Revenue Service user fees) is amended by striking subsection (c).Tax Technical Corrections Act of 2014
Pub. L. 113–295 div. B title II § 206(f) · 128 Stat. 4010
Added · 26 U.S.C. § 7528(b)(4)
Pub. L. 113–295 added par. (4)
Source evidence
Code amendment note
Subsec. (b)(4). Pub. L. 113–295 added par. (4).Enacted provision · exact public law section
SEC. 206. AMENDMENTS RELATING TO TAX RELIEF, UNEMPLOYMENT INSURANCE REAUTHORIZATION, AND JOB CREATION ACT OF 2010. (a) Amendment Relating to Section 103.— Clause (ii) of section 32(b)(3)(B) is amended by striking “in 2010” and inserting “after 2009”. (b) Clerical Amendments Relating to Section 302.— (1) Paragraph (1) of section 2801(a) is amended by striking “(or, if greater, the highest rate of tax specified in the table applicable under section 2502(a) as in effect on the date)”. (2) Subsection (f) of section 302 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 26 USC 2001 note. is amended by striking “subsection” and inserting “section”. (c) Amendments Relating to Section 753.— Subparagraph (A) of section 1397B(b)(1) is amended by striking “and” at the end of clause (ii), by striking the period at the end of clause (iii) and inserting “, and”, and by adding at the end the following new clause: “(iv) the day after the date set forth in section 1391(d)(1)(A)(i) were substituted for ‘January 1, 2010’ each place it appears.” . (d) Effective Date.— The amendments made by this section shall take effect as if included in the provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to which they relate.Effective date note
Amendment by Pub. L. 113–295 applicable with respect to wages for services performed on or after January 1 of the first calendar year beginning more than 12 months after Dec. 19, 2014, see section 206(g)(1) of Pub. L. 113–295, set out as a note under section 3302 of this title.
4 of 4 references resolved to an enrolled provision
Editorial Notes
Amendments2004–2014 · 3 rounds
2014
Subsec. (b)(4). Pub. L. 113–295 added par. (4).
2007
Subsec. (c). Pub. L. 110–28 struck out heading and text of subsec. (c). Text read as follows: “No fee shall be imposed under this section with respect to requests made after .”
2004
Subsec. (c). Pub. L. 108–357 substituted “” for “”.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by Pub. L. 113–295 applicable with respect to wages for services performed on or after January 1 of the first calendar year beginning more than 12 months after , see section 206(g)(1) of Pub. L. 113–295, set out as a note under section 3302 of this title.
Effective Date of 2004 Amendment
Pub. L. 108–357, title VIII, § 891(b), , 118 Stat. 1644, provided that: “The amendment made by this section [amending this section] shall apply to requests after the date of the enactment of this Act [].”
Effective Date of 2003 Amendment
Pub. L. 108–89, title II, § 202(d), , 117 Stat. 1133, provided that: “The amendments made by this section [enacting this section, enacting provisions set out as a note under this section, and repealing provisions set out as notes under section 7801 of this title] shall apply to requests made after the date of the enactment of this Act [].”
Limitations
Pub. L. 108–89, title II, § 202(c), , 117 Stat. 1133, provided that: “Notwithstanding any other provision of law, any fees collected pursuant to section 7528 of the Internal Revenue Code of 1986, as added by subsection (a), shall not be expended by the Internal Revenue Service unless provided by an appropriations Act.”
Credits
2003–2014 · 4 acts
- 2003Added Pub. L. 108–89, title II, § 202(a), , 117 Stat. 1132
- 2004amended Pub. L. 108–357, title VIII, § 891(a), , 118 Stat. 1644
- 2007Pub. L. 110–28, title VIII, § 8244, , 121 Stat. 200
- 2014Pub. L. 113–295, div. B, title II, § 206(f), , 128 Stat. 4071.
Show as published
(Added Pub. L. 108–89, title II, § 202(a), , 117 Stat. 1132; amended Pub. L. 108–357, title VIII, § 891(a), , 118 Stat. 1644; Pub. L. 110–28, title VIII, § 8244, , 121 Stat. 200; Pub. L. 113–295, div. B, title II, § 206(f), , 128 Stat. 4071.)