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Fees for PLRs, Other IRS Rulings Going Electronic Only

Put away your checkbook on June 15 — permanently. At least, that is, if you were planning to use it to pay the fee for an IRS private letter ruling (PLR) or similar ruling.

On that day, the IRS has announced in IR-2017-102, those requesting PLRs, closing agreements and certain other rulings must make user fee payments electronically using the federal government’s Pay.gov system. That system allows online payments for a variety of government services via credit cards, debit cards, direct debit or electronic funds withdrawal from a checking or savings account.

The new payment policy goes into effect on June 15, with a two-month transition period that runs through Aug. 15. During that time, requesters can make user fee payments either through Pay.gov or by check or money order. But after Aug. 15, 2017, Pay.gov will become the only permissible payment method.

Rulings described in Revenue Procedure 2017-1 and sent to the Docket, Records and User Fee Branch of the Legal Processing Division of the Associate Chief Counsel (Procedure and Administration) (CC:PA:LPD:DRU) are affected by this change. These include:

  • PLRs;

  • closing agreements; and

  • rulings using Forms 1128, 2553, 3115 or 8716.

Determination letters are not affected because they are sent to other offices.

User fees range from $200 to $28,300, depending upon the type of ruling being sought.