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previous pagePrevious Page: IRS Procedures > Amended Returns & Form 1040X
next pageNext Page:  IRS Procedures > Collection Procedural Questions
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Frequently Asked Tax Questions

IRS Procedures - Code, Revenue Procedures, Regulations, Letter Rulings


Rev. date: 1/2009

How would I obtain a private letter ruling?


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previous topic occurrence Private Letter Ruling next topic occurrence
Revenue Procedure/Ruling/Regulations

The procedures and user fees for obtaining a letter ruling are published annually in the first revenue procedure of each calendar year.
A request for a letter ruling including the applicable user fee, should be submitted to:
Ruling Request Submission
Internal Revenue Service
Attn.: CC PA:LPD:DRU
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
previous pagePrevious Page: IRS Procedures > Amended Returns & Form 1040X
next pageNext Page:  IRS Procedures > Collection Procedural Questions
 Use previous pagenext page to find additional instances of index items.