How would I obtain a private letter ruling?
Visit irs.gov where
you can download Internal Revenue Bulletin 2006-01 which includes Revenue
Procedure 2006-1
A request for a letter ruling should be submitted under Revenue Procedure
2006-1 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.
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