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Newsletters
Washington Tax Alert from Don Barnes, dbarnes@washingtontaxlaw.com 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. Law Offices of Donald A. Barnes, PLLC The information you obtain at this site is not, nor is it intended to be, legal advice. You should consult an attorney for individual advice regarding your own situation. |  |         |