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 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. 

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