How would I obtain a private letter ruling?
Visit Tax
Regs In English where you can download Internal Revenue Bulletin 2004-01
which includes Revenue Procedure 2004-1
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
Attn: CC: PA:LPD:DRU
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.
