“Private letter ruling”的意思、由来-开放百科全书

词条

Private letter ruling

释义

Similarity to technical advice memorandum
See also
Notes

Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance.^[1] A letter ruling, or private letter ruling, is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a specific set of facts."^[2]

A private letter ruling binds both the IRS and the requesting taxpayer (in the event the matter is further disputed or litigated), but only those parties. Thus, a private ruling may not be cited or relied upon as precedent by other taxpayers. However, the IRS has the option of redacting the personal content of a private ruling and issuing it as a revenue ruling, which then becomes binding on all taxpayers and the IRS.

[https://www.irs.gov/app/picklist/list/writtenDeterminations.html PLRs from 1997, forward, are available] to the public through the IRS Electronic reading room. (see {{Usc|26|6110}}).

Similarity to technical advice memorandum

A technical advice memorandum (TAM) is similar to a private letter ruling, but is typically [https://www.irs.gov/retirement/article/0,,id=135184,00.html obtained] during the course of an IRS examination. A TAM is generally issued by an IRS Associate Chief Counsel Office to an IRS Division Commissioner, or to an IRS Appeals Area Director. A TAM is issued after a request for assistance arising during "any proceeding" before the IRS.^[3]

The request for advice must concern the interpretation and application of the internal revenue laws, tax treaties, regulations, revenue rulings, or other precedents to a specific set of facts to determine the correct tax treatment for an item in a year under audit or on appeal.

Notes

1. ^A description of procedures and current guidance is found at the IRS web page [https://www.irs.gov/Help-&-Resources/Tools-&-FAQs/FAQs-for-Individuals/Frequently-Asked-Tax-Questions-&-Answers/IRS-Procedures/Code,-Revenue-Procedures,-Regulations,-Letter-Rulings/Code,-Revenue-Procedures,-Regulations,-Letter-Rulings How would I obtain a private letter ruling?].
2. ^Mitchell Rogovin & Donald L. Korb, "The Four R’s Revisited: Regulations, Rulings, Reliance, and Retroactivity in the 21st Century: A View From Within", 46 Duquesne Law Review 323, 342 (2008).
3. ^Mitchell Rogovin & Donald L. Korb, "The Four R’s Revisited: Regulations, Rulings, Reliance, and Retroactivity in the 21st Century: A View From Within", 46 Duquesne Law Review 323, 354 (2008).

4 : Taxation in the United States|United States tax law|Internal Revenue Service|Tax terms

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Similarity to technical advice memorandum

See also

Notes