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 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.


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