Details on PLR procedure

L1: Details on PLR procedureWhere can I find the appropriate IRS publication(s) that describes the Private Letter Ruling process? I saw this in this site’s FAQ: “For 2002, the procedure on obtaining a private letter ruling from the IRS, you can consult Revenue Procedure 2002-1 (pages 125+), for the steps to follow and pages 56+ and Appendix A for User Fees. The procedure is usually contained in the first Internal Revenue Bulletin issued each year.”However I was unable to locate this publication on the www.irs.gov web site. Thanks in advance for the help.Jay2002-08-12 10:04, By: Jay, IP: [127.0.0.1]
L2: Details on PLR procedureHello Jay:You will find what you need @ http://www.irs.gov/pub/irs-irbs/. At this link you want to select “Internal Revenue Bulletin 2002-1” & click “retrieve”. This is a rather large bulletin — about 1.4 meg & you will need Abode Acrobat Reader 5.0 to read it. In particular, you will want to print out pages 127 – 265.However, I think some words of caution are in order. Only two kinds of people read Revenue Procedures — (1) the truly sick & demented; (2) those that wish to use them; in this case the actual filing of a PLR. I would strongly urge that you print out the Rev. Proc. & then quickly call your perferred professional for help. I say this for several reasons:1. A PLR is submitted to one of several departments in the Assistant General COunsel’s office of the IRS — the equivalent of the IRS’s legal department because a PLR request is a legal proceeding and carries to force of law.2. The people employed in the AGC’s office are without question, the techncially smartest tax people in the employ of the IRS.3. The submission of a PLR request is a highly structured & stylized process & document.4. The submission of a PLR request is the beginning of the process; most often resulting in several conference calls with IRS personnel. Just as with an audit, you do not want to represent yourself in these calls.TheBadgerwjstecker@wispertel.net2002-08-12 11:08, By: TheBadger, IP: [127.0.0.1]