Private letter rulings
are written decisions by the Internal Revenue Service
in response to taxpayer requests for guidance. A private letter ruling binds only the IRS and the requesting taxpayer. Thus, a private ruling may not be cited or relied upon for precedent. The IRS does have the option of redacting the text of a private ruling and issuing it as a revenue ruling, which become binding on all taxpayers and the IRS. Some private letter rulings
are published as a public Revenue ruling
; however, most are only available to the public through IRS disclosure procedures. (see ).