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Code, Revenue Procedures, Regulations, Letter Rulings
Question: 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.
- The current procedures are in Revenue Procedure 2015-1, which can be found in Internal Revenue Bulletin 2015-1.
- Send a request for a letter ruling, including the applicable user fee pursuant to the instructions in Revenue Procedure 2015-1, section 7. See Revenue Procedure 2015-1, Appendix A, for a schedule of current user fees.
Category: IRS Procedures
Subcategory: Code, Revenue Procedures, Regulations, Letter Rulings