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Letter 106-C, Claim Partially Disallowed, is your legal notice that we partially disallowed, or denied, your claim for the tax period stated in the letter.

Oct. 13, 2017 ¡ª The Internal Revenue Service is providing this statement to inform taxpayers and their advisers of changes relating to requests for private letter rulings on certain corporate transactions.

IR-2022-31, February 9, 2022 ¡ª As part of ongoing efforts to provide additional help for people during this period, the IRS announced today the suspension of more than a dozen additional letters, including the mailing of automated collection notices normally issued when a taxpayer owes additional tax, and the IRS has no record of a taxpayer filing a tax return.

Tax Tip 2021-52, April 19, 2021

Favorable letters don¡¯t address employer pick-up contributions or qualified governmental excess benefit arrangements

Revenue Procedure 2007-44 establishes a system of remedial amendment cycles under section 401(b) of the Code for individually designed and pre-approved plans.

Pre-approved plan providers can obtain IRS approval of whether the form of a 403(b) plan meets the requirements of IRC Section 403(b).

Information about Form 8717-A, User Fee for Employee Plan Opinion Letter Request, including recent updates, related forms and instructions on how to file. Generally, a user fee is required with each application for an opinion or advisory letter.

obÌåÓý can I get a copy of my organization's exemption letter?

Information about Form 8718, User Fee for Exempt Organization Determination Letter Request, including recent updates, related forms, and instructions on how to file. Organizations applying for federal income tax exemption file Form 8718 with their determination letter application to record payment of the required user fee.