United States Code

USC most recently checked for updates: Oct 01, 2023

§ 7528.
Internal Revenue Service user fees
General rule
The Secretary shall establish a program requiring the payment of user fees for—
requests to the Internal Revenue Service for ruling letters, opinion letters, and determination letters, and
other similar requests.
Program criteria
In general
The fees charged under the program required by subsection (a)—
shall vary according to categories (or subcategories) established by the Secretary,
shall be determined after taking into account the average time for (and difficulty of) complying with requests in each category (and subcategory), and
shall be payable in advance.
Exemptions, etc.
In general

The Secretary shall provide for such exemptions (and reduced fees) under such program as the Secretary determines to be appropriate.

Exemption for certain requests regarding pension plans
The Secretary shall not require payment of user fees under such program for requests for determination letters with respect to the qualified status of a pension benefit plan maintained solely by 1 or more eligible employers or any trust which is part of the plan. The preceding sentence shall not apply to any request—
made after the later of—
the fifth plan year the pension benefit plan is in existence, or
the end of any remedial amendment period with respect to the plan beginning within the first 5 plan years, or
made by the sponsor of any prototype or similar plan which the sponsor intends to market to participating employers.
Definitions and special rules
For purposes of subparagraph (B)—
Pension benefit plan

The term “pension benefit plan” means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan.

Eligible employer

The term “eligible employer” means an eligible employer (as defined in section 408(p)(2)(C)(i)(I)) which has at least 1 employee who is not a highly compensated employee (as defined in section 414(q)) and is participating in the plan. The determination of whether an employer is an eligible employer under subparagraph (B) shall be made as of the date of the request described in such subparagraph.

Determination of average fees charged

For purposes of any determination of average fees charged, any request to which subparagraph (B) applies shall not be taken into account.

Average fee requirement

The average fee charged under the program required by subsection (a) shall not be less than the amount determined under the following table:




Employee plan ruling and opinion


Exempt organization ruling


Employee plan determination


Exempt organization determination


Chief counsel ruling


Certified professional employer organizations

The fee charged under the program in connection with the certification by the Secretary of a professional employer organization under section 7705 shall be an annual fee not to exceed $1,000 per year.

(Added Pub. L. 108–89, title II, § 202(a), Oct. 1, 2003, 117 Stat. 1132; amended Pub. L. 108–357, title VIII, § 891(a), Oct. 22, 2004, 118 Stat. 1644; Pub. L. 110–28, title VIII, § 8244, May 25, 2007, 121 Stat. 200; Pub. L. 113–295, div. B, title II, § 206(f), Dec. 19, 2014, 128 Stat. 4071.)
cite as: 26 USC 7528