26 U.S.C. § 7528
The Secretary shall establish a program requiring the payment of user fees for-
The fees charged under the program required by subsection (a)-
The Secretary shall provide for such exemptions (and reduced fees) under such program as the Secretary determines to be appropriate.
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-
For purposes of subparagraph (B)-
The term "pension benefit plan" means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan.
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.
For purposes of any determination of average fees charged, any request to which subparagraph (B) applies shall not be taken into account.
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. |
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.
26 U.S.C. § 7528
EDITORIAL NOTES
AMENDMENTS2014-Subsec. (b)(4). Pub. L. 113-295 added par. (4). 2007-Subsec. (c). Pub. L. 110-28 struck out heading and text of subsec. (c). Text read as follows: "No fee shall be imposed under this section with respect to requests made after September 30, 2014." 2004-Subsec. (c). Pub. L. 108-357 substituted "September 30, 2014" for "December 31, 2004".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2014 AMENDMENT Amendment by Pub. L. 113-295 applicable with respect to wages for services performed on or after January 1 of the first calendar year beginning more than 12 months after Dec. 19, 2014, see section 206(g)(1) of Pub. L. 113-295, set out as a note under section 3302 of this title.
EFFECTIVE DATE OF 2004 AMENDMENT Pub. L. 108-357, §891(b), Oct. 22, 2004, 118 Stat. 1644, provided that: "The amendment made by this section [amending this section] shall apply to requests after the date of the enactment of this Act [Oct. 22, 2004]."
EFFECTIVE DATE OF 2003 AMENDMENT Pub. L. 108-89, §202(d), Oct. 1, 2003, 117 Stat. 1133, provided that: "The amendments made by this section [enacting this section, enacting provisions set out as a note under this section, and repealing provisions set out as notes under section 7801 of this title] shall apply to requests made after the date of the enactment of this Act [Oct. 1, 2003]."
LIMITATIONS Pub. L. 108-89, §202(c), Oct. 1, 2003, 117 Stat. 1133, provided that: "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 Act."
- Internal Revenue Code of 1986
- The term "Internal Revenue Code of 1986" means this title, and the term "Internal Revenue Code of 1939" means the Internal Revenue Code enacted February 10, 1939, as amended.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- stock
- The term "stock" includes shares in an association, joint-stock company, or insurance company.