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Frequently Asked Tax Questions

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

  1. How would I obtain a private letter ruling?

Rev. date: 01/15/2014

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 pursuant to the instructions in Revenue Procedure 2014-1, section 7.  See also Revenue Procedure 2014-1, Appendix A for a schedule of current user fees.