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The IRS website does not appear to have a way of accessing Private Letter Rulings and Technical Advice Memo even though they are stored on the IRS.gov website. All PLR's and TAM's are numbered with a seven digit number consisting of the four digit year of issuance followed by a document number, e.g. as in "TAM 2009-03079" or "PLR 2009-03073" The IRS stores pdf files of PLR's and TAM's in the directory at http://www.irs.gov/pub/irs-wd/ under the document number sans the first two digits of the year. For example, a pdf file of PLR 2009-03079 is stored at http://www.irs.gov/pub/irs-wd/0903079.pdf To see a pdf of a PLR or TAM, just enter the full number, including the four digit year, e.g., "200903079" without dashes, and press the "submit" button. The program will parse the first two digits and open a new window with the pdf file To submit an article you need to register Thank you for your article

Archived Tax News December, 2008