IRS to Raise Some User Fees in 2006

December 20, 2005 – The IRS has issued an updated schedule of fees for such IRS ruling requests as private letter rulings, prototype opinion letters, advisory letters, etc.  News release IR-2005-144 describes these fees, which include, among other items, increases in fees for prototype opinion letters for Traditional, Roth and SIMPLE IRAs, and SEP plan documents.  Some of the fees have been substantially increased. The new fee schedule generally goes into effect February 1, 2006.

The updated schedule of fees and news release IR-2005-144 may be accessed as follows.   

http://www.irs.gov/pub/irs-tege/ir-2005-144.pdf

http://www.irs.gov/pub/irs-tege/ep_user_fee_appendix.pdf