Taxpayers can pay for a number of government services by using Pay.gov. Accepted methods include credit cards, debit cards and direct debit or electronic funds withdrawal from a checking or savings account. Requesters can pay the IRS directly by check or money order during a transition period from June 15 through August 15. After August 15, Pay.gov will be the only accepted payment method.

The change affects fulings described in Revenue Procedure 2017-1 and sent to the Docket, Records and User Fee Branch of the Legal Processing Division of the Associate Chief Counsel (Procedure and Administration) (CC:PA:LPD:DRU). These include private letter rulings, closing agreements, and rulings using Form 1128, 2553, 3115 or 8716. This does not affect determination letters.

User fees range from $200 to $28,300, depending upon the type of ruling sought.

Despite the change in payment methods, the original, signed ruling request and supporting materials must still be submitted by mail or hand delivered to the IRS. After payment has been made, the requester must submit a copy of the completed form and the receipt and include these with the letter ruling request.