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Mike,
The new fees have been there for a while. One way to reduce the number of applications is to increase the fees significantly. IRS did this two years ago which increased the fees of private letter rulings, determination letters, and appeals directly to the Commissioner. The number of applications has dropped significantly."Facts are stubborn things; and whatever may be our wishes, our inclinations, or the dictates of our passion, they cannot alter the state of facts and evidence." John Adams on Defense of the boston Massacre
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