ANSWERS: 1
  • The procedure 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: Ruling Request Submission Internal Revenue Service Attn: CC: PA:LPD:DRU P.O. Box 7604 Ben Franklin Station Washington, DC 20044

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