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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: 01/10/2017

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; see Revenue Procedure 2017-1.
Send a request for a letter ruling, including the applicable user fee, pursuant to the instructions in Revenue Procedure 2017-1, section 7. See Revenue Procedure 2017-1, Appendix A, for a schedule of current user fees.
Additional Information
Internal Revenue Bulletins