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