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Code, Revenue Procedures, Regulations, Letter Rulings

Question:   How would I obtain a private letter ruling?

Answer:   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 2012-01 which can be found in Internal Revenue Bulletin 2012-1.
  • 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

Category: IRS Procedures

Subcategory: Code, Revenue Procedures, Regulations, Letter Rulings


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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224


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Page Last Reviewed or Updated: January 13, 2012