Annual revenue procedures for 2014 

January 2:  The IRS posted the first edition of the Internal Revenue Bulletin for 2014 (dated January 2, 2014) providing text of the “annual revenue procedures.”

IRB 2014-1 [PDF 1 MB] contains in 261 pages the following revenue procedures:


  • Rev. Proc. 2014-1 - Letter rulings, information letters, and determination letters—the schedule of user fees for letter rulings is included in Appendix A; for the most part, the user fees remain the same, except effective for requests received after February 4, 2014:
    • The fee for requesting a letter ruling will be increased to $19,000
    • The fee for requesting relief under Treas. Reg. section 301.9100-3 will be decreased to $6,900
  • Rev. Proc. 2014-2 - Technical advice (no “significant changes”)
  • Rev. Proc. 2014-3 - Areas in which rulings will not be issued (domestic areas)
  • Rev. Proc. 2014-4 - Rulings and information letters; issuance procedures
  • Rev. Proc. 2014-5 - Technical advice
  • Rev. Proc. 2014-6 - Employee plan determination letters
  • Rev. Proc. 2014-7 - Areas in which rulings will not be issued; Associate Chief Counsel (International)
  • Rev. Proc. 2014-8 - User fees for employee plans and exempt organizations
  • Rev. Proc. 2014-9 - Determination letters and rulings (exempt organizations)
  • Rev. Proc. 2014-10 - Determination letters and rulings on private foundations



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