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 2025-1. Request a letter ruling, including the applicable user fee, pursuant to the instructions in Revenue Procedure 2025-1, section 7. See Revenue Procedure 2025-1, 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
