Agency List link under What Federal Agencies Can I Pay? and select Internal Revenue Service, or simply type “IRS Chief Counsel User Fees” in the search box.
Here’s another reminder: even though payments must be submitted electronically after August 15, the actual ruling request and any supporting documents must be mailed or hand delivered to the IRS. After submitting payment, include a printed copy of the completed ruling form and Pay.gov receipt with the letter ruling request and send the entire package to one of the following addresses:Mail Delivery Internal Revenue Service CC:PA:LPD:DRU P.O. Box 7604 Ben Franklin Station Washington, DC 20044 Hand Delivery Internal Revenue Service CC:PA:LPD:DRU 1111 Constitution Avenue, NW Room 5336 Washington, DC 20224
The IRS recommends sending an eFaxed copy of all letter ruling request materials to 877-773-4950 for faster processing. Call 202-317-6828 with questions about the new electronic payment procedures, and reference Revenue Procedure 2017-1 for more information about making a ruling request.