Frequently Asked Tax Questions And Answers
Keyword: Letter Ruling
1.4 IRS Procedures: Code, Revenue Procedures, Regulations, Letter Rulings
The procedures and user fees for obtaining a letter ruling are published annually in the first revenue procedure of each calendar year. The current procedures are in Internal Revenue Bulletin 2007-01, which can be found in Internal Revenue Bulletin 2007-1. The Revenue Procedure and the Internal Revenue Bulletin can be downloaded from the electronic reading room on the IRS Freedom of Information website.
A request for a letter ruling including the applicable user fee, should be submitted to: