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Directory Results for Revenue Procedure 1997-1 - Letter rulings, determination letters, and ination letters. Issued by the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel to Revenue Procedure 1997-11 - Photocopy fee increase.. Effective May 1, 1997, the fee for a copy of a tax return or other related document will increase from $14 to $23. The next revision of 4506 will reflect the $23 charge. Rev. Procs.