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Common abbreviations the you may encounter for private letter rulings are PLR and LTR, both indicate the same item. A determination letter is similar in purpose and nature to a private letter ruling, except that it is issued by the office of the local IRS district director not the national office of the IRS.
Kansas taxpayers can claim a personal exemption of $2,250 for themselves, their spouse, and each of their dependents. ( Sec. 79-32,121(a), K.S.A.) The state allows an additional exemption allowance of $2,250 for taxpayers who have a filing status of head of household, effective for tax years beginning before 2023.
A letter ruling binds both the IRS and the requesting taxpayer (in the event the matter is further disputed or litigated) but only those parties, so the ruling may not be relied on as precedent by other taxpayers.
A private letter ruling, or PLR, is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's represented set of facts. A PLR is issued in response to a written request submitted by a taxpayer. A PLR may not be relied on as precedent by other taxpayers or by IRS personnel.
Kansas residents and nonresidents of Kansas earning income from Kansas sources are required to annually file an income tax return, K-40. Kansas income tax conforms to many provisions of the Internal Revenue Service.
Rev. Proc. 2023-1 retains 2022 user fees (typically, $38,000 for private letter ruling requests; reduced fees of $3,000 and $8,500 for certain ?small? organizations).
Who do I contact for assistance? Account typePhone numberCivil Tax Enforcement785-296-6124Collections785-296-6121Commercial Driver`s License Help Desk785-296-6541 Fax: 785-296-6548Commercial Vehicle Registration785-296-6541 Fax: 785-296-654838 more rows
Where fast-track handling is available, the IRS will endeavor to issue a private letter ruling in a compressed time frame, generally about 12 weeks. Outside of the fast-track process, the IRS generally aims to respond to ruling requests within 180 days of receipt, though more complex issues can take more time.