IRS corrects user fee for extending Form 3115 approval requests.

Stuart R. Josephs, CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. , of San Diego-based Tax Assistance Practice, reports that IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. Announcement 2004-8 (IRB IRB

See: Industrial Revenue Bond 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 $1,200--not $1,500 as provided in Rev. Proc. 2004-1 (IRB 2004-1, 1/5/04).

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Title Annotation:	IRS News
Publication:	California CPA
Article Type:	Brief Article
Geographic Code:	1USA
Date:	Mar 1, 2004
Words:	64
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