The National Office of the IRS issues private letter rulings and technical advice memoranda and these pronouncements are binding on the IRS.

Name: The National Office of the IRS issues private letter rulings and technical advice memoranda and these pronouncements are binding on the IRS.
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Private letter rulings and technical advice memoranda are binding on the IRS only with respect to the individual or entity who requested them and cannot be relied upon as precedent by other taxpayers.

The National Office of the IRS Issues Private Letter Rulings