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 2020-1.
Send a request for a letter ruling, including the applicable user fee, pursuant to the instructions in Revenue Procedure 2020-1, section 7. See Revenue Procedure 2020-1, Appendix A, for a schedule of current user fees.
Note: Revenue Procedure 2020-1 has been temporarily modified to allow for electronic submission of private letter rulings. For more information, refer to "Section 4. Electronic Submission Procedures" in Revenue Procedure 2020-29 (PDF).