Private Letter Ruling (PLR) Fees

Requested items for inclusion on the Internal Revenue Service’s (IRS) 2024-2025 Priority Guidance Plan.

Response to Internal Revenue Service (IRS) Revenue Procedure (Rev. Proc.) 2021-01 on Private Letter Rulings (PLRs) and a follow-up request for a reduction in PLR fees.

A follow-up request for a reduction of user fee charges to state and local governments for private letter rulings related to tax-advantaged bonds, particularly given the financial hardships to issuers…

Supplemental letter for consideration by the Internal Revenue Service (IRS) with respect to user fee charges to state and local governments for private letter rulings related to tax-advantaged bonds.

Request that the Internal Revenue Service (“IRS”) significantly lower the user fee it charges State and local governments for private letter rulings related to tax-advantaged bonds (the “User Fee”) and…