TR-2 - Letter Ruling

A letter ruling is an interpretation and application of the tax law as it relates to a specific set of facts furnished by the taxpayer to the Department of Revenue. Assuming the taxpayer requesting the letter ruling correctly represents the facts, the Department is bound to follow its decision with respect to that taxpayer. The taxpayer’s identity must be disclosed to the Department in its letter ruling request.

Reference: Tenn. Code Ann. § 67-1-109(c).

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