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REQUEST LETTER 07-005 05/22/2007 NAME ADDRESS Re: SEC v. 2ND NAME Settlement Fund, a Qualified Settlement Fund pursuant to Internal Revenue Code ? 468B and the Treasury Regulations promulgated thereunder.

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What is private letter ruling 07-005?

Private Letter Ruling 07-005 is a written ruling issued by the IRS to a taxpayer in response to a specific request for guidance regarding the interpretation and application of tax laws.

Who is required to file private letter ruling 07-005?

Any taxpayer who seeks a specific determination from the IRS regarding the tax consequences of a particular transaction or situation may file a request for a private letter ruling, including private letter ruling 07-005.

How to fill out private letter ruling 07-005?

To fill out private letter ruling 07-005, taxpayers must submit a detailed request to the IRS, providing all relevant facts and circumstances related to the transaction or situation for which they are seeking guidance. The request should include specific questions or issues that the taxpayer wants addressed in the ruling.

What is the purpose of private letter ruling 07-005?

The purpose of private letter ruling 07-005 is to provide the requesting taxpayer with certainty and guidance regarding the interpretation and application of tax laws to their specific situation. The ruling helps the taxpayer understand the potential tax consequences and plan their affairs accordingly.

What information must be reported on private letter ruling 07-005?

Private letter ruling 07-005 should include all relevant facts and circumstances related to the transaction or situation for which the taxpayer is seeking guidance. This may include details about the taxpayer's business activities, assets involved, proposed transactions, and any other relevant information that will help the IRS make an informed determination.

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