Code, Revenue Procedures, Regulations, Letter Rulings (2004 IRS FAQ)

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IRS FAQ 1.4 IRS Procedures: Code, Revenue Procedures, Regulations, Letter Rulings

How would I obtain a private letter ruling?

Visit Tax Regs in English where you can download Internal Revenue Bulletin 2005-01 which includes Revenue Procedure 2005-1

A request for a letter ruling should be submitted under Revenue Procedure 2004-1 including the applicable user fee to:

Ruling Request Submission 
Internal Revenue Service 
P.O. Box 7604 
Ben Franklin Station 
Washington, DC  20044  

The procedure for requesting a private letter ruling is updated annually. It is always the first revenue procedure in the first Internal Revenue Bulletin of the year.


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