To enable taxpayers to continue to submit requests for IRS guidance during the coronavirus pandemic, the IRS is temporarily allowing the electronic submission of requests for letter rulings, closing agreements, determination letters and more.
Until the IRS changes this procedure, the agency will accept both paper and electronic requests for advice but warns of delays in processing paper requests because of limited personnel.
Taxpayers who have a paper request pending can send an additional electronic one but should mark the request as a duplicate.