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Directory Results for Revenue Procedure 2005-8 - 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 2005-9 - Automatic Consent for The Taxpayer'S Second Taxable Year. This document provides administrative procedures under which a taxpayer may obtain automatic consent to change to a method of accounting provided in