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26 U.S.C. § 7528 — Internal Revenue Service user fees
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** The Secretary shall establish a program requiring the payment of user fees for—
(1) requests to the Internal Revenue Service for ruling letters, opinion letters, and determination letters, and
(2) other similar requests.
**(b) Program criteria**
(1) **In general** — The fees charged under the program required by subsection (a)—
(A) shall vary according to categories (or subcategories) established by the Secretary,
(B) shall be determined after taking into account the average time for (and difficulty of) complying with requests in each category (and subcategory), and
(C) shall be payable in advance.
(2) **Exemptions, etc.**
(A) *In general* — The Secretary shall provide for such exemptions (and reduced fees) under such program as the Secretary determines to be appropriate.
(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) made after the later of—
(I) the fifth plan year the pension benefit plan is in existence, or
(II) the end of any remedial amendment period with respect to the plan beginning within the first 5 plan years, or
(ii) made by the sponsor of any prototype or similar plan which the sponsor intends to market to participating employers.
(C) *Definitions and special rules* — For purposes of subparagraph (B)—
(i) *Pension benefit plan* — The term “pension benefit plan” means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan.
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Stable record: federal_law:legal_authorities:record_usc_d467a573ebbe1407f87ecc7e
Source file: Laws/federal/codes/united-states-code/title-26/section-7528-internal-revenue-service-user-fees--e03b6ee99c.md
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Source location: Title 26, Chapter 77, § 7528; chapter-077-miscellaneous-provisions.md
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**(a) General rule** The Secretary shall establish a program requiring the payment of user fees for—
(1) requests to the Internal Revenue Service for ruling letters, opinion letters, and determination letters, and
(2) other similar requests.
**(b) Program criteria**
(1) **In general** — The fees charged under the program required by subsection (a)—
(A) shall vary according to categories (or subcategories) established by the Secretary,
(B) shall be determined after taking into account the average time for (and difficulty of) complying with requests in each category (and subcategory), and
(C) shall be payable in advance.
(2) **Exemptions, etc.**
(A) *In general* — The Secretary shall provide for such exemptions (and reduced fees) under such program as the Secretary determines to be appropriate.
(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) made after the later of—
(I) the fifth plan year the pension benefit plan is in existence, or
(II) the end of any remedial amendment period with respect to the plan beginning within the first 5 plan years, or
(ii) made by the sponsor of any prototype or similar plan which the sponsor intends to market to participating employers.
(C) *Definitions and special rules* — For purposes of subparagraph (B)—
(i) *Pension benefit plan* — The term “pension benefit plan” means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan.
(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.
(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.
(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: Average CategoryFee Employee plan ruling and opinion$250 Exempt organization ruling$350 Employee plan determination$300 Exempt organization determination$275 Chief counsel ruling$200.
(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Contributions to State unemployment funds**
(1) The taxpayer may, to the extent provided in this subsection and subsection (c), credit against the tax imposed by section 3301 the amount of contributions paid by him into an unemployment fund maintained during the taxable year under the unemployment compensation law of a State which is certified as provided in section 3304 for the 12-month period ending on October 31 of such year.
(2) The credit shall be permitted against the tax for the taxable year only for the amount of contributions paid with respect to such taxable year.
(3) The credit against the tax for any taxable year shall be permitted only for contributions paid on or before the last day upon which the taxpayer is required under section 6071 to file a return for such year; except that credit shall be permitted for contributions paid after such last day, but such credit shall not exceed 90 percent of the amount which would have been allowable as credit on account of such contributions had they been paid on or before such last day.
(4) Upon the payment of contributions into the unemployment fund of a State which are required under the unemployment compensation law of that State with respect to remuneration on the basis of which, prior to such payment into the proper fund, the taxpayer erroneously paid an amount as contributions under another unemployment compensation law, the payment into the proper fund shall, for purposes of credit against the tax, be deemed to have been made at the time of the erroneous payment. If, by reason of such other law, the taxpayer was entitled to cease paying contributions with respect to services subject to such other law, the payment into the proper fund shall, for purposes of credit against the tax, be deemed to have bee
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3302
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Powers and duties of Secretary**
(1) **In general** — Except as otherwise expressly provided by law, the administration and enforcement of this title shall be performed by or under the supervision of the Secretary of the Treasury.
(2) **Administration and enforcement of certain provisions by Attorney General**
(A) *In general* — The administration and enforcement of the following provisions of this title shall be performed by or under the supervision of the Attorney General; and the term “Secretary” or “Secretary of the Treasury” shall, when applied to those provisions, mean the Attorney General; and the term “internal revenue officer” shall, when applied to those provisions, mean any officer of the Bureau of Alcohol, Tobacco, Firearms, and Explosives so designated by the Attorney General:
(i) Chapter 53.
(ii) Chapters 61 through 80, to the extent such chapters relate to the enforcement and administration of the provisions referred to in clause (i).
(B) *Use of existing rulings and interpretations* — Nothing in the Homeland Security Act of 2002 alters or repeals the rulings and interpretations of the Bureau of Alcohol, Tobacco, and Firearms in effect on the effective date of such Act, which concern the provisions of this title referred to in subparagraph (A). The Attorney General shall consult with the Secretary to achieve uniformity and consistency in administering provisions under chapter 53 of title 26, United States Code.
**(b) Repealed. Pub. L. 97–258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1078]**
**(c) Functions of Department of Justice unaffected** Nothing in this section or [section 301(f) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section301/f&num=0&edition=prelim) shall be considered to affect t
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Federal law — U.S. Code and appendices · legal_authorities
Page 3970
TITLE 26—INTERNAL REVENUE CODE
§ 7528
sion unless such possession elects to have
this section be so treated.
(C) Administrative expenses of advance pay-
ments
(i) Mirror code possessions
In the case of any possession described in
subparagraph (B) which makes the elec-
tion described in such subparagraph, the
amount otherwise paid by the Secretary to
such possession under section 24(k)(1)(A)
with respect to taxable years beginning in
2021 shall be increased by $300,000 if such
possession has a plan, which has been ap-
proved by the Secretary, for making ad-
vance payments consistent with such elec-
tion.
(ii) American Samoa
The amount otherwise paid by the Sec-
retary to American Samoa under subpara-
graph (A) of section 24(k)(3) with respect
to taxable years beginning in 2021 shall be
increased by $300,000 if the plan described
in subparagraph (B) of such section in-
cludes a program, which has been approved
by the Secretary, for making advance pay-
ments under rules similar to the rules of
this section.
(iii) Timing of payment
The Secretary may pay, upon the re-
quest of the possession of the United
States to which the payment is to be
made, the amount of the increase deter-
mined under clause (i) or (ii) immediately
upon approval of the plan referred to in
such clause, respectively.
(f) Application
No payments shall be made under the program
established under subsection (a) with respect
to—
(1) any period before July 1, 2021, or
(2) any period after December 31, 2021.
(g) Regulations
The Secretary shall issue such regulations or
other guidance as the Secretary determines nec-
essary or appropriate to carry out the purposes
of this section and subsections (i)(1) and (j) of
section 24, including regulations or other guid-
ance
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7528
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