How would I obtain a private letter ruling?
Q) How would I obtain a private letter ruling?
A) According to the IRS: The procedures and user fees for obtaining a letter ruling are published annually in the first revenue procedure of each calendar year.
- The current procedures are in Revenue Procedure 2014-1 which can be found in Internal Revenue Bulletin 2014-1.
- 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 sent pursuant to the instructions in Revenue Procedure 2014-1, section 7. See also Revenue Procedure 2014-1, Appendix A for a schedule of current user fees.
According to the IRS website you can review your current tax repayment plan:
Reviewing a Payment Plan
You can view details of your current payment plan (type of agreement, due dates, and amount you need to pay) by logging into the Online Payment Agreement tool using the Apply/Revise button below.
What You Can Change Using the Online Payment Agreement Tool
If your existing payment plan is not paid through a Direct Debit, you can use the Online Payment Agreement tool to make the following changes:
Change your monthly payment amount
Change your monthly payment due date
Convert an existing agreement to a Direct Debit agreement
Reinstate after default
You can log into the Online Payment Agreement tool using the Apply/Revise button below.
If your payment plan is paid through Direct Debit, you must contact us to make a change.
How To Revise an Online Payment Plan
Log in to the Online Payment Agreement tool using the Apply/Revise button below. On the first page, you can revise your current plan type, payment date, and amount. Then submit your changes.
If your new monthly payment amount does not meet the requirements, you will be prompted to revise the payment amount. If you are unable to make the minimum required payment amount, you will receive directions for completing a Form 433-F Collection Information Statement (PDF) and how to submit it.
If your plan has lapsed through default and is being reinstated, you may incur a reinstatement fee.
https://www.irs.gov/payments/online-payment-agreement-application