IRS Will Cease Accepting Checks for Certain Rulings

By:
Chris Gaetano
Published Date:
Jun 2, 2017
IRS

Starting August 15, the IRS will no longer be accepting checks from people seeking letter rulings, closing agreements and certain other rulings. Specifically, any ruling described in Revenue Procedure 2017-1 and sent to the Docket, Records and User Fee Branch of the Legal Processing Division of the Associate Chief Counsel (Procedure and Administration) (CC:PA:LPD:DRU) are affected by this change. These include private letter rulings, closing agreements, and rulings using Form 1128, 2553, 3115 or 8716. Determination letters are not affected because they are sent to other offices as described in the revenue procedure.

User fee payments will instead need to be directed to the federal government's Pay.gov system. Pay.gov allows people to pay for a variety of government services online using a credit card, debit card or via direct debit or electronic funds withdrawal from a checking or savings account. In the past, ruling requesters could only make required user fee payments by check or money order. During a two-month transition period, June 15 to Aug. 15, requesters can choose to make user fee payments either through Pay.gov or by check or money order. After Aug. 15, 2017, Pay.gov will become the only permissible payment method.

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