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IRS updates the guidelines for taxpayers to seek background file documents related to written determinations and the fees that will be charged for such requests in Revenue Procedure 2012-31. The guidance is intended to assist taxpayers in obtaining documents related to letter rulings, determination letters, technical advice memorandums, and chief counsel advice. IRS says the fee for processing these requests will be $100 per hour, including the costs to search, make deletions to, and copy the documents.
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