The US Internal Revenue Service (IRS) has announced that it will begin to impose a user fee for issuing US residency certificates. The announcement was made in Revenue Procedure 2006-35 dated 24 August 2006. The new user fee applies to IRS Form 8802 (Application for US Residency Certification). This is a form used by taxpayers to request IRS Form 6166, which is a letter that the applicant may use as proof of status as a resident of the United States in order to claim benefits under an income tax treaty or an exemption from a value added tax (VAT) imposed...