Hi everyone,
I have been trying to locate a specific IRS Determination Letter, to no avail. I have located selected items in the Standard Federal Tax Reporter, actually indexed under "Determination Letters", but not the one I need.
However, on Westlaw, there is an IRS Exemption Ruling with the correct date and name of party (10/23/96, Physicians Network PC of Poughkeepsie, NY).
My question, then, is whether Determination Letter is just a catch-all term to define IRS action which more specifically could be a PLR, a TAM, an Exemption Ruling, etc. (I've been called upon to find a lot of TAMs and PLRs in my day, but this one has thrown me).
Any ideas from tax librarians out there?
Thanks very much in advance,
Christine
Christine M. Stouffer, Firm Librarian
Ulmer & Berne LLP
Cleveland, Ohio 44114
email: cstouffer@ulmer.com
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