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Web the irs office of tax exempt bonds (teb) provides an overview description of private letter rulings. The procedures and user fees for obtaining a letter ruling are. To assist a taxpayer or the taxpayer’s representative in preparing a. Web (17) sample format for a letter ruling request. Web a private letter ruling is a form of individual guidance that the irs publishes at the request of a taxpayer. A private letter ruling, or. Web it also includes a sample format for a private letter request that can be used as a template. Web how would i obtain a private letter ruling?