When exceptional circumstances require immediate consideration of an issue, a taxpayer can request an expedited letter ruling or revenue ruling by expressly making this request in writing and submitting an expedited ruling fee of $10,000 with the request.
If the Department agrees to provide an expedited ruling, the Department will issue the ruling within 60 days of the request (the 60 days will be tolled while the Department is waiting for any necessary information or documentation from the taxpayer).
Taxpayers who want to request an expedited ruling are strongly encouraged to contact Revenue’s Legal Office at 615-741-2348 before submitting their request.
Reference: Tenn. Code Ann. § 67-1-109(d).