Earlier this month, the IRS released Rev. Proc. 2017-1. Among other things, the first revenue procedure of the year includes the new user fees for seeking relief under Treas. Reg. §301.9100 ("9100 relief"). A taxpayer might seek 9100 relief in order to make a late election, such as a late entity classification election (also known as a “check-the-box election”) on Form 8832. The new IRS fees are effective for requests received after February 1, 2017.... Read more →