Code, Revenue Procedures, Regulations, Letter Rulings
Question: 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 2017-1.
Send a request for a letter ruling, including the applicable user fee, pursuant to the instructions in Revenue Procedure 2017-1, section 7. See Revenue Procedure 2017-1, Appendix A, for a schedule of current user fees.
Category: IRS Procedures
Subcategory: Code, Revenue Procedures, Regulations, Letter Rulings