Revenue Procedure 2016-30 (which modifies and supercedes Rev. Proc. 2009-14) provides an updated framework for taxpayers under the jurisdiction of the Large Business and International Division (LB&I) to request that the IRS examine specific issues relating to tax returns before those returns are filed and to enter into pre-filing agreements. Under the revised procedures, the user fee for participating taxpayers will increase from $50,000 to $134,300 for requests submitted on or after June 3, 2016 and then will increase again to $218,600 for requests submitted on or after January 1, 2017.