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IRS.gov Website

Frequently Asked Tax Questions

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

  1. How would I obtain a private letter ruling?

Rev. date: 1/1/2011

How would I obtain a private letter ruling?


 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