How do I obtain copies of Revenue Rulings, Revenue Procedures, Notices, Announcements, and Written Determination of Chief Counsel Advice, Private Letter Rulings, and Technical Advice Memorandum?
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:
You can also fax your request to the following number: 202-622-5165. Or, you can telephone FOIA at (202) 622-5163.
Revenue Ruling, Revenue Procedures, Announcements, and Notices, issued since January 1996, can be obtained by downloading them from the individual Internal Revenue Bulletin on the IRS.gov 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. You can also download Written Determinations issued after October 1998.
New items are added to the web site within 60-90 days of their issuance. Written 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, at page 662, which is available at most IRS offices, law libraries, and some public libraries.
How would I obtain a private letter ruling?
Visit Tax Regs In English where you can download Internal Revenue Bulletin 2002-01 which includes Revenue Procedure 2002-1
A request for a letter ruling should be submitted under Revenue Procedure 2002-1(or when it becomes available Revenue Procedure 2003-1) including the applicable user fee to:
The procedure for requesting a private letter ruling is updated annually. It is always the first revenue procedure in the first Internal Revenue Bulletin of the year.
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