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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.