Washington Tax Alert January 7, 2013 (ruling requests)
Washington Tax Alert from Don Barnes, [email protected]
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.
Washington, DC 20006
E-Mail: [email protected]