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
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Telephone: 202-728-4407
Cell: 202-360-0275
E-Mail: [email protected]
Website: www.washingtontaxlaw.com