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Washington Tax Alert from Don Barnes, dbarnes@washingtontaxlaw.com
January 6, 2010

The Service has announced an increase in user fees for filing a Form 3115 with the National Office and other requests for private letter rulings. See Rev. Proc. 2010-1, Appendix A.

The user fee for advance consent accounting method change applications on Form 3115 will be increased from $3,800 to $4,200 for requests received by the Service after February 1, 2010. Similarly, the user fee for filing private letter ruling requests will be increased from $11,500 to $14,000 for requests received by the Service after February 1, 2010.

There continues to be no user fee for automatic changes in method of accounting (most of which require a completed Form 3115 but some of which can be made without a Form 3115) and for information letter requests.