IRS corrects user fee for extending Form 3115 approval requests.
| Position | IRS News - Brief Article |
Stuart R. Josephs, CPA, of San Diego-based Tax Assistance Practice, reports that IRS Announcement 2004-8 (IRB 2004-6, 2/9/04) indicates that the correct user fee for a letter ruling request for an extension of time to file Form 3115, Application for Change in Accounting Method, is...
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