To assist you in preparing a Letter Ruling Request, TaxConnections is providing this sample format. This Letter Ruling Request Template will be helpful as an outline for anyone writing one. If your request is not identical or similar to the sample format, the different format will not defer consideration of your Letter Ruling Request. What Is A Letter Ruling? A letter ruling is a written determination issued to a taxpayer by IRS Chief Counsel in response to the taxpayer’s written inquiry, submitted prior to the filing of returns or reports required under federal law. In general, it concerns the requester's status for tax purposes or the tax effects of its acts or transactions. Letter rulings and other similar ruling requests interpret the tax laws and apply them to the taxpayer’s specific set of facts. User fees range from $200 to $28,300, depending upon the type of ruling being sought.