Private letter rulings are only useful for the taxpayer who…

Question Answered step-by-step Private letter rulings are only useful for the taxpayer who… Private letter rulings are only useful for the taxpayer who requests one. How would I go about resolving an issue that is identical to one that was resolved in a letter ruling in the past? Being that they aren’t precedent and can’t be relied on by other taxpayers, what needs to be done?  My specific case involves a letter ruling from 1998 about what constitutes a full-time student and more specifically the 5 months an individual must be a full-time student to count.  Law Social Science Tax law ACC ACC-0343 Share QuestionEmailCopy link Comments (0)