From: utzoo!decvax!duke!unc!wm
Newsgroups: net.taxes
Title: Re: Written IRS Rulings
Article-I.D.: unc.4574
Posted: Sat Jan 29 11:18:50 1983
Received: Sun Jan 30 01:29:46 1983
References: inuxc.596

One time I got a written opinion on a tax matter from the IRS.
Just ask them to send you a copy of the rule in question.
They will gladly do it.  Of course, any information you get from
the IRS is no excuse in a tax court.  So don't feel that just because
the IRS writes it down that it has any more weight than if they
told it to you over the phone, except, of course, to establish
intent.
			Wm Leler - UNC Chapel Hill