An assessment of APA fee increases

This article discusses the increase in user fees and other accompanying initiatives. First, a brief history and evolution of the advance pricing agreement (APA) programme will be presented, followed by a discussion of the Senate Finance Committee investigation and IRS hearings, the principal drivers of changes in user fees. Next, the rationale behind the change in user fees will be discussed, along with how these changes will affect taxpayers and the ultimate impact on the APA programme over the next few years.