How to Request a Private Letter Ruling

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How to Request a Private Letter Ruling

A private letter ruling is a written statement issued by the Louisiana Department of Revenue (LDR) to a taxpayer applying principles of law to the taxpayer’s specific set of facts. This type of policy statement is only issued if there is no other guidance that addresses the correct application of the legal principles to the taxpayer’s particular situation.

When making a private letter ruling request, the taxpayer must explain their specific situation, facts, and questions and then present their legal analysis and interpretation of the correct tax treatment. The private letter ruling will agree or disagree with the taxpayer’s analysis and proposed tax treatment and explain the reasons for the ruling. Private letter rulings are not generally appropriate for questions of procedure.

Before making a private letter ruling request, it is recommended that the taxpayer contact the Policy Services Division at 225-219-2780 or by email at policy@la.gov to discuss whether a private letter ruling is appropriate for the situation. If a private letter ruling is inappropriate, other guidance can be given before the taxpayer invests the significant effort required to prepare a request.

Once it is determined that a private letter ruling is appropriate, the request must be submitted to the Policy Services Division by email at policy@la.gov or by mail to the following address:

Policy Services Division
Louisiana Department of Revenue
P O Box 44098
Baton Rouge, LA 70804-4098

Requests must be submitted by an identified taxpayer or by the taxpayer's representative who has a power of attorney from the taxpayer. Private letter rulings will not be issued to tax practitioners who do not identify the client for whom the ruling is sought.

Requests for private letter rulings must provide the following information:

  • The name, address, and telephone number of the person requesting the private letter ruling;
  • A power of attorney, if the person is represented by a third party;
  • A statement of the specific questions to be answered or issues to be addressed in the private letter ruling;
  • Citations or copies of relevant statutes, regulations, court decisions, advisory opinions, or other authority that may support the taxpayer’s position;
  • A statement attesting to all of the following:
    • Whether the person requesting the opinion has the same issue under audit or appeal with LDR or any other taxing or revenue authority;
    • If the person requesting the opinion has been notified that an examination or audit is pending;
    • If the person requesting the opinion is litigating the issues;
    • If LDR or any other taxing or revenue authority has issued an advisory opinion on the private letter ruling request’s subject matter and, if so, a copy of the opinion is attached;
    • If the Attorney General's Office has been or will be requested to issue an opinion concerning the issue; and
    • If the requesting person is notified of a scheduled examination or audit by LDR or another taxing or revenue authority before the private letter ruling is issued, the requester will notify the LDR Secretary