Aug 20, 2024 · A private letter ruling, or PLR, is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer’s represented set of facts. A PLR is issued in response to a written request submitted by a taxpayer.

Sep 1, 2024 · What Is a Private Letter Ruling (PLR)? A private letter ruling (PLR) is a written decision by the Internal Revenue Service (IRS) that is sent in response to a taxpayer’s request for guidance on...

Jan 24, 2025 · Search and read complete documents from the IRS, including private letter rulings, memorandums, council notices, technical advice, and more on Tax Notes!

Request a letter ruling, including the applicable user fee, pursuant to the instructions in Revenue Procedure 2025-1, section 7. See Revenue Procedure 2025-1, Appendix A, for a schedule of current user fees. How would I obtain a private letter ruling?

Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. [1]

Thus, if you are unsure about whether proposed changes are consistent with your status as an exempt organization, you may want to request a private letter ruling. Revenue Procedure 2023-1 (updated annually) provides procedures for private letter ruling requests.

Here’s how to apply for a PLR: Confirm there is a need. The IRS ordinarily will not issue “comfort” letter rulings on matters that are already squarely addressed by statute, regulation, court decision, revenue ruling, revenue procedure or notice. Get the most recent IRS guidance for making a …

Jan 29, 2025 · To request a private letter ruling (PLR), taxpayers must meet specific criteria outlined by the IRS. PLRs are generally sought for unique or complex tax situations not explicitly addressed by existing tax laws or regulations.

Aug 9, 2016 · A private letter ruling (PLR) is a written statement of the IRS which interprets the tax laws in response to a taxpayer’s request, usually to confirm that a specific tax strategy will be not be questioned afterwards by the IRS.

Oct 22, 2024 · A private letter ruling (PLR) (also known as "Letter Ruling") is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts.