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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: 01/08/2013

How would I obtain a private letter ruling?

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 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
Requests can also be hand delivered by the requester or their representative; see Revenue Procedure 2013-1, section 7.03(b) for instructions.