Revenue Procedure 2025-4 (and successor guidance)

IRS regulation § 601.201(a)(1)) provides that it is the practice of the Internal Revenue Service (IRS) to answer inquiries of individuals and organizations, whenever appropriate in the interest of sound tax administration, as to their status for tax purposes and as to the tax effects of their acts or transactions. Under this revenue procedure 2025-4 (and successor guidance), taxpayers can request determination letters and letter rulings from the Commissioner, Tax Exempt and Government Entities, Employee Plans Office (“Employee Plans”) on how the tax laws apply to them. Employee Plans requires information from taxpayers in order to process these requests. Form 15662 will simplify and standardize the application process for Private Letter Rulings issued under Rev. Proc. 2025-4 and its successors.

The latest form for Revenue Procedure 2025-4 (and successor guidance) expires 2029-01-31 and can be found here.

RP 2025-4 - Letter Ruling

Federal Enterprise Architecture: General Government - Taxation Management

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.