Private Letter Ruling Definitnion | Patriot Software

Private Letter Ruling (PLR) Definition

Private letter ruling (PLR) is generated by the Internal Revenue Service (IRS) to provide specific information on interpreting tax laws based on a taxpayer’s unique situation.

Private Letter Ruling Expanded Definition
Tax laws are written to provide general guidance, but sometimes taxpayers need clarification for unusual situations.

The Internal Revenue Service (IRS) generates Private Letter Rulings (PLR) in response to taxpayers’ written requests for interpretation of the tax laws. There are fees charged to request the PLR.

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Last Updated By

Christan Neff | Apr 17, 2023

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