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Law Offices of Donald A. Barnes, PLLC
818 Connecticut Avenue, N.W., Suite 1200
Washington, DC 20006
Telephone: (202) 728-4407
Cell: (202) 360-0275
Contact Us

Washington Tax Alert January 7, 2013 (ruling requests)

Washington Tax Alert from Don Barnes, dbarnes@washingtontaxlaw.com

January 7, 2013

Effective January 2, 2013, the Service discontinued the expedited letter ruling process for ruling requests concerning whether a transaction constitutes a reorganization under IRC § 368 or a distribution under IRC § 355.

The user fees for ruling applications were not changed in Rev. Proc. 2013-1. The user fee for advance consent accounting method change applications remains $7,000, the user fee for 9100 applications remains $10,000, and the user fee for other letter ruling requests remains $18,000.

Law Offices of Donald A. Barnes, PLLC
818 Connecticut Avenue, N.W.
Suite 1200
Washington, DC 20006
Telephone: (202) 728-4407
Cell: (202) 360-0275
E-Mail: dbarnes@washingtontaxlaw.com
Website
: www.washingtontaxlaw.com