How to Request a Private Letter Ruling

A taxpayer or their representative may request a private letter ruling by forwarding the following information to OTR:

1. Taxpayer's name, business address and federal taxpayer identification number,
2. Taxpayer's facts and circumstances concerning the specific tax matter for which the taxpayer is requesting guidance,
3. Statutory or judicial authority upon which the taxpayer is relying,
4. The relief requested, and
5. A penalties of perjury statement signed and dated by the taxpayer with the following declaration:

Under penalties of perjury, I declare that I have examined this request for a private letter ruling, including accompanying documents, and, to the best of my knowledge and belief, this request for a private letter ruling contains all the relevant facts relating to the request, and such facts are true, correct, and complete.

Requests should be sent to:

OTR Ruling Committee

Office of Tax and Revenue

941 North Capitol Street, NE

Suite 800

Washington, DC 20002

Please note that requests for rulings will not be accepted once the taxpayer has been contacted by OTR concerning the specific tax matter that is the subject of the ruling request.