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; see Revenue Procedure 2023-1. Request a letter ruling, including the applicable user fee, pursuant to the instructions in Revenue Procedure 2023-1, section 7. See Revenue Procedure 2023-1, Appendix A, for a schedule of current user fees. Additional Information Internal Revenue Bulletins Category IRS Procedures Sub-Category Code, Revenue Procedures, Regulations, Letter Rulings
