The AICPA's letter proposes that Treasury and the IRS establish a separate user fee category for private letter rulings under section 1362(b)(5) and section 1362(f) ...Veronica.Vera@aicpa-cima.com.
The AICPA submitted a letter urging ... The AICPA notes that current user fees are disproportionate to the straightforward nature of these cases and may discourage voluntary compliance.
(December 15, 2025) - The AmericanInstitute of CPAs (AICPA), together with eight other professional accounting organizations representing approximately 1.5 million accounting and finance professionals, sent a letter to the U.S.