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

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

Rev. date: 01/08/2013

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 2013-1 which can be found in Internal Revenue Bulletin 2013-1.
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

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