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 (including Technical Expedited Advice Memoranda)?

Copies of individual revenue rulings, revenue procedures, notices, and announcements, published in an Internal Revenue Bulletin (IRB), can be downloaded from the electronic reading room on the IRS Freedom of Information Reading Room (FOIA) at the following address:

Copies also are available in one of the local Federal Depositary Libraries in your community. To find the library nearest you, visit the Government Printing Office web site.

Chief Counsel Advice, Private Letter Rulings, and Technical Advice Memoranda, and Technical Expedited Advice Memoranda also may be downloaded from the electronic reading room on the IRS Freedom of Information website (www.irs.gov/foa), Written Determination or by faxing your request to (202) 622-5165. Or, you can telephone FOIA at (202) 622-5164.

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, the reasonable interest rate for periodic IRA distributions before age 59 1/2?

IRS Notice 89-25, Q & A 12, as modified by IRS Revenue Ruling 2002-63, 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 text of Notice 89-25 and Revenue Ruling 2002-63 are available in Internal Revenue Cumulative Bulletin 1989-1, at page 662 and Internal Revenue Cumulative Bulletin 2002-2 at page 710, respectively. The Internal Revenue Cumulative Bulletins are available at most IRS offices, law libraries and some public libraries.

How would I obtain a private letter ruling?

The procedure for obtaining a letter ruling are published annually in the first revenue procedure of each calendar year. The current procedures are in Internal Revenue Bulletin 2007-01, which can be found in Internal Revenue Bulletin 2007-1. 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 submitted to: