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SECTION 11. HOW DOES THE p. 142 .01 In general
Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States
NATIONAL OFFICE HANDLE LETTER RULING REQUESTS? .02 Is not bound by informal opinion expressed
.03 Tells taxpayer if request lacks essential information during initial contact
.04 Requires prompt submission of additional information requested after initial
contact
.05 Near the completion of the ruling process, advises taxpayer of conclusions
and, if the Service will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request
.06 May request draft of proposed letter ruling near the completion of the ruling
process
January 4, 1999 118 1999–1 I.R.B.
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