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Directory Results for Revenue Procedure 1996-8 - User fees for employee plans and exempt organizations.. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on to Revenue Procedure 1996-8A - User fees.. Corrections are made to Rev. Proc. 96-8 1996-1 I.R.B. 187, concerning user fees.