Tax Law and Guidance

 

Private Letter Rulings

 

District Private Letter Rulings are the official tax positions of the Office of Tax and Revenue (OTR). The rulings are OTR's response to taxpayer requests for guidance on specific tax matters. A ruling may be relied upon by a taxpayer concerning a specific tax matter, since the ruling binds OTR as to the specific tax matter.

 

A ruling may be withdrawn or revoked or modified if the taxpayer's facts and circumstances change, the law changes or the ruling was issued in error. A ruling may not be used or cited as precedent. While a ruling is applicable solely to the taxpayer to which it is directed and may not be used by any other taxpayer, rulings provide guidance to other District taxpayers as to the interpretation and development of the DC Tax Code.

 

A ruling sunsets 10 years from the date of the ruling. The taxpayer may request that the ruling be extended after being reviewed by OTR.

 

·  How to Request a Private Letter Ruling