Taxpayers seeking a letter ruling from IRS must pay the user fee electronically using IRS’s Pay.gov system, starting Aug. 16. Until then, the Revenue Service says it will accept payment electronically or in the form of checks or money orders. The fees can be steep: Up to $10,000 for a ruling granting late rollovers to IRAs or extra time for recharacterizations of Roth IRAs. $28,000 for most others. The charge is much lower for taxpayers with gross income of less than $1 million:$2,400 for those with incomes under $250,000, and $7,600 for filers with incomes between $250,000 and $1 million. Rev. Proc. 2017-1 has details on seeking a ruling.