Can you tell me where I can find a copy of a specific revenue ruling, revenue procedure, or IRS Notice?
Copies of Revenue Rulings, Revenue Procedures, and Internal Revenue Bulletins can be obtained by writing to:
Superintendent of Documents
U.S. Government Printing Office
Washington, D.C. 20402-9325
or calling:
You can also locate and download the most recent Internal Revenue Bulletins by visiting Tax Regs in English.
How do I obtain copies of Revenue Rulings, Revenue Procedures, Notices, Announcements, and Chief Counsel Advice (Private Letter Rulings and Technical Advice Memoranda)?
Copies of individual revenue rulings, revenue procedures, notices, and announcements, published in an Internal Revenue Bulletin (IRB), can be obtained by writing the IRS Freedom of Information Reading Room (FOIA) at the following address:
Internal Revenue Service
FOIA
P.O. Box 795
Benjamin Franklin Station
Washington, D.C. 20044
You can also fax your request to the following number: 202-622-5165.
Procedures, announcements, and rulings, issued since January 1996, can be obtained by downloading them from the individual Internal Revenue Bulletin from the Digital Daily web site, Internal Revenue Bulletins.
Copies may also be available in one of the local Federal Depositary Libraries in your community. To find the library nearest you, visit the Government Printing Office Locate Federal Depository Libraries web site. In addition, you can also download most Chief Counsel Advice and some determinations issued after October 1998 at IRS Written Determinations (Private Letter Rulings and Technical Advice Memoranda).
New items are added to the web site within 60-90 days of their issuance. Chief Counsel Advice and determinations issued before October 1998, however, are not available on the IRS web site. You can obtain them by either faxing or writing the IRS Freedom of Information Reading Room at the address given above.
Where can I get Notice 89-25 for an example of a reasonable interest rate for periodic IRA distributions before age 59 1/2?
IRS Notice 89-25, Q&A-12, explains what constitutes a series of substantially equal payments from an IRA to avoid the 10 percent additional tax on early distributions from qualified retirement plans. The entire text of Notice 89-25 is contained in the Internal Revenue Cumulative Bulletin 1989-1, which is available at most IRS offices, law libraries, and some public libraries. You can also locate and download the most recent Internal Revenue Bulletins by visiting Tax Regs in English.
How would I obtain a private letter ruling?
A request for a letter ruling should be submitted under Revenue Procedure 2000-1 (including the applicable user fee) to:
Ruling Request Submission
Internal Revenue Service
Attn: CC: PA:T
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
Visit Tax Regs In English where you can download Internal Revenue Bulletin 2000-01 which includes Revenue Procedure 2000-1. This revenue procedure is generally updated every year in January and will be designated as Revenue Procedure 2001-1.
References:
- Publication 1375, Procedures for Issuing Rulings, Determination Letters, and Information Letters, and for entering into Closing Agreements on Specific Issues Under the Jurisdiction of the Associate Chief Counsels
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