The U.S. IRS has issued Rev. Proc. 2018–50, which is included as part of Internal Revenue Bulletin 2018-42 and announces a change in user fees that will be charged by the IRS to process certain Forms 8802, Application for United States Residency Certification. Form 8802 is used to request Form 6166, a letter that an applicant may use as proof of the applicant’s status as a resident of the United States to claim benefits under an income tax treaty or an exemption from a value added tax (VAT) imposed by a foreign country. The user fee is increased for non-individual...