It’s Okay to Ask. Private Letter Ruling Requests

A private letter ruling request is a request to the IRS by a taxpayer (an individual, business, or other entity) requesting the IRS to address, in writing, a specific tax situation that applies to the taxpayer, inquiring about its status for tax purposes or the tax effects of its acts or transactions. The procedures and user fees for obtaining a letter ruling are published annually in the first revenue procedure of each calendar year. For private letter ruling requests made in calendar year 2024, the taxpayer's written request should follow the procedures outlined in Revenue Procedure 2024-1.

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