I.R.C. § 7528(a) General Rule
The Secretary shall establish a program requiring the payment of user fees for—
I.R.C. § 7528(a)(1)
requests to the Internal Revenue Service for ruling letters, opinion letters, and
determination letters, and
I.R.C. § 7528(b) Program Criteria
I.R.C. § 7528(b)(1) In General
The fees charged under the program required by subsection (a)—
I.R.C. § 7528(b)(1)(B)
shall be determined after taking into account the average time for (and difficulty
of) complying with requests in each category (and subcategory), and
I.R.C. § 7528(b)(2) Exemptions, Etc.
I.R.C. § 7528(b)(2)(A) In General
The Secretary shall provide for such exemptions (and reduced fees) under such program
as the Secretary determines to be appropriate.
I.R.C. § 7528(b)(2)(B) 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-
I.R.C. § 7528(b)(2)(B)(ii)
made by the sponsor of any prototype or similar plan which the sponsor intends to
market to participating employers.
I.R.C. § 7528(b)(2)(C) Definitions And Special Rules
For purposes of subparagraph (B)--
I.R.C. § 7528(b)(2)(C)(i) Pension Benefit Plan
The term “pension benefit plan” means a pension, profit-sharing, stock bonus, annuity,
or employee stock ownership plan.
I.R.C. § 7528(b)(2)(C)(ii) 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.
I.R.C. § 7528(b)(2)(C)(iii) 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.
I.R.C. § 7528(b)(3) 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:
Category Average Fee
Employee plan ruling and opinion $250
Exempt organization ruling $350
Employee plan determination $300
Exempt organization determination $275
Chief counsel ruling $200.
I.R.C. § 7528(b)(4) 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 by Pub. L. 108-89, title II, Sec. 202(a), Oct. 1, 2003, 117 Stat. 1131, Pub. L. 108-357, title VIII, Sec. 891(a), Oct. 22, 2004, 118 Stat. 1418; Pub. L. 110-28, title VIII, Sec. 8244, May 25, 2007,
121 Stat. 112; Pub. L. 113-295, Div. B, title II, Sec. 206(f), Dec. 19, 2014, 128 Stat. 4010.)
2014 - Subsec. (b)(4). Pub. L. 113-295, Div. B, Sec. 206(f), added par. (4).
2007 - Subsec. (c). Pub. L. 110-28, Sec. 8244, struck subsec. (c). Prior to being struck, it read as follows:
“No fee shall be imposed under this section with respect to requests made after September
2004 - Subsec. (c). Pub. L. 108-357, Sec. 891(a), amended subsec. (c) by substituting “September 30, 2014” for “December
EFFECTIVE DATE OF 2014 AMENDMENT
Amendment by Pub. L. 113-295, Div. B, Sec. 206(f), effective for wages performed on or after January 1 of the
first calendar year beginning more than 12 months after the date of the enactment
of this Act [Enacted:
Dec. 19, 2014].
EFFECTIVE DATE OF 2007 AMENDMENT
Amendment by Sec. 8244 of Pub. L. 110-28 effective on the date of the enactment of this Act [Enacted: May 25, 2007].
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Sec. 891(a) of Pub. L. 108-357 effective for requests after the date of the enactment of this Act [Enacted: Oct.
Effective for requests made after the date of the enactment of this Act [Enacted:
Oct. 1, 2003].
Sec. 202(c) of Pub. L. 108-89 provided that:
“(c) Limitations.-Notwithstanding any other provision of law, any fees collected pursuant
to section 7528 of the Internal Revenue Code of 1986, as added by subsection (a),
shall not be expended by the Internal Revenue Service unless provided by an appropriations