Answer:   The procedures and user fees for obtaining a letter ruling are published annually in the first revenue procedure of each calendar year.
• The current procedures are in Revenue Procedure 2010-01 which can be found in Internal Revenue Bulletin 2010-1.
• The Revenue Procedure and the Internal Revenue Bulletin can be downloaded from the electronic reading room on the IRS Freedom of Information website.
A request for a letter ruling including the applicable user fee, should be sent to:

Internal Revenue Service
Attn.: CC PA:LPD:DRU
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044

     If a private delivery service is used, the address is:

Internal Revenue Service
Attn.: CC PA:LPD:DRU, Room 5336
1111 Constitution Avenue, N.W.
Washington, DC 20044