In a recently released Revenue Procedure, the IRS has announced the user fee for obtaining a private letter ruling - a taxpayer request for guidance concerning an uncertain area of tax law. The basic fee is $28,300 per request, but is $2,200 for taxpayers having gross income less than $250,000. The user fee is $6,500 for taxpayers with gross income of less than $1 million but more than $250,000. Rev. Proc. 2015-1