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Applicants filing Form 1128 to request year under Rev. Procs. 2000-11 87-32 66-50 85-58 or 76-10 are not required to pay a user fee when Form 1128 is filed on time. Who Must Sign Part I General Information Form 1128 must be signed by the applicant as discussed below. Applicants filing Form 1128 to request a letter ruling on a change in tax year under Rev. Proc. 2000-1 must pay a 600 user fee. Payment of the user fee check or money order made paya...
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