Private Letter Rulings

• What is a Private Letter Ruling?
• Whom do I contact about a routine tax question?
• What if I don’t know if it is a routine tax question?
• Can Private Letter Rulings be used in an appeal before the Commission?
• How can I view previously issued Private Letter Rulings?
• What if I am sure I have a new question about the interpretation of a statute as it applies to certain facts?
• What if I receive a Private Letter Ruling and disagree with its conclusions?

What is a Private Letter Ruling?

A private letter ruling is a written, informational statement of the Commission’s interpretation of statutes or administrative rules and their application to a particular set of facts or circumstances. A private letter ruling typically addresses unusual or complex questions pertaining to a particular taxpayer. Private letter rulings are governed by Utah Administrative Code R861-1A-34. (The rules of the Utah Administrative Code are currently available at adminrules.utah.gov/public/home.)

It should be noted, the Commission does not issue private letter rulings to answer routine tax questions.

Whom do I contact about a routine tax question?

Routine tax questions are generally answered by Taxpayer Resources of the Tax Commission. You may call the Taxpayer Resources at (801) 297-7705. 

If you want a written answer to your Utah tax question, you may send a written request for the information to Taxpayer Resources by the following methods: 

Mail:

Taxpayer Resources
Utah State Tax Commission
210 N 1950 W
Salt Lake City UT 84134-7000

Email: taxmaster@utah.gov

Please include the following with your request:

1. your contact information,
2. a statement that you are requesting a written answer to your question(s),
3. a description of the facts and circumstances of your situation, and
4. any other pertinent information.

What if I don’t know if it is a routine tax question?

The Commission suggests that you send your question to Taxpayer Resources. Taxpayer Resources contact information is above. If Taxpayer Resources receives your request and concludes that your question cannot be answered using the Utah statutes, rules, or prior decisions, then Taxpayer Resources may forward your question to the Commission for the Commission to answer through a private letter ruling.

Can Private Letter Rulings be used in an appeal before the Commission?

Yes. If an appeal is filed subsequent to the issuance of a private letter ruling, the weight the Commission gives a private letter ruling in a subsequent appeal by the same taxpayer depends on the degree to which the underlying facts addressed in the private letter ruling were adequate to allow the Commission to thoroughly consider the issues and interests involved. Private letter rulings may be used in appeals by people other than the ones who requested the rulings; however, the weight the Commission gives the private letter rulings depends on the similarity of the facts presented in the appeals to the facts addressed in the private letter rulings.

The Commission will not issue a private letter ruling for any legal question also being addressed by an appeal pending before the Tax Commission.

How can I view previously issued Private Letter Rulings?

The public may research and view redacted copies of most private letter rulings through the Searchable Database of Private Letter Rulings, located in the tab above labeled “Search for Rulings.” To protect the privacy of the people who have requested private letter rulings, the Commission has removed confidential information from the private letter rulings before publishing them. If you are able to identify a person, entity, or subject property when reading a private letter ruling posted on this website, please notify the Tax Commission immediately at taxplr@utah.gov.

What if I am sure I have a new question
about the interpretation of a statute as it applies to certain facts?

If you want a private letter ruling, you may mail your letter requesting a private letter ruling to the following address:

Office of the Commission
Utah State Tax Commission
210 N 1950 W
Salt Lake City UT 84134

Alternatively, you may fax your letter to 801-297-2292 or email it to taxplr@utah.gov. To help the Commission get your private letter ruling request processed efficiently and in a timely manner, we ask that you send an electronic copy of the private letter ruling request in a Microsoft Word format.

Your letter requesting a private letter ruling should be addressed to the “Commissioners” and should include the following information:

• Your contact information
• A statement that you are requesting a private letter ruling
• A description of your facts
• Your Utah tax question(s)
• Other pertinent information

If you believe a particular answer to your tax question is correct, please also include the following:

• A statement of what you think is the correct answer
• The reasons you think that answer is correct

To see examples of request letters, you may view other private letter rulings through the Searchable Database of Private Letter Rulings, located in the tab above labeled “Search for Rulings.” Currently, there is no fee for you to request a private letter ruling from the Commission.

After the Commission receives your letter requesting a private letter ruling, the Commission will decide whether it will issue a private letter ruling to answer your tax question. If the Commission decides to issue a private letter ruling, the Commission will contact you and ask for a copy of your letter in Microsoft Word format if you have not already provided it. Also, the Commission may ask you additional questions about the facts you presented. Please keep the contact information you provide the Commission up-to-date. If the Commission decides not to issue a private letter ruling, your question may still be answered by Taxpayer Resources of the Tax Commission.

If you have additional questions about the procedures of private letter rulings or about the status of your private letter ruling request, you may email your questions to taxplr@utah.gov or call Chantay Asper, Executive Assistant, at 801-297-3901.

What if I receive a Private Letter Ruling and disagree with its conclusions?

You may appeal your private letter ruling in the following two ways.

First, you may file a petition for declaratory order, which would serve to challenge the Commission’s interpretation of statutory language or authority under a statute. This petition must be in written form and submitted within thirty (30) days after the date of the issued private letter ruling. You may use form TC-736, Petition for Declaratory Order. You may submit your petition by any of the means given below. Failure to submit your petition within the 30-day time frame could forfeit your appeal rights. Declaratory orders are discussed in Utah Administrative Code R861-1A-34 C, and in Utah Administrative Code R861-1A-31. (The rules of the Utah Administrative Code are currently available at adminrules.utah.gov/public/home.)

Second, you may file a petition for redetermination of agency action if your private letter ruling leads to an audit assessment, a denial of a claim, or some other agency action at a division level. This petition must be written and may use form TC-738, Petition for Redetermination. Your petition must be submitted by any of the means given below, within thirty (30) days, generally, of the date of the notice of agency action that describes the agency action you are challenging. 

For additional general information, see Tax Commission Appeals. You may file an appeal through any of the means provided below:

• Best way—by email: taxappeals@utah.gov
• By mail:
     Tax Appeals
     USTC
     210 North 1950 West
     Salt Lake City, UT 84134
• By fax: 801-297-3919

Search for Private Letter Rulings

This will search the title, subject, or content of all Private Letter Rulings going back to 1989.

If you are able to identify a person, entity, or subject property when reading a private letter ruling posted on this website, please notify the Tax Commission immediately at taxplr@utah.gov.

Important: Rulings might not appear in this search engine immediately after they’re posted because Google only indexes our site once every few days.

Recently Redacted Private Letter Rulings

These rulings were redacted in the last few months. For older rulings, use the Search for Rulings tab above.