What is the address to use when submitting a request for a private letter ruling?

Requests for private letter rulings should be sent to:

ILLINOIS DEPARTMENT OF REVENUE
OFFICE OF LEGAL SERVICES 5-500
101 W JEFFERSON ST
SPRINGFIELD, IL 62702

See Illinois Administrative Code, Title 86, Section 1200.110 for more information and a list of what you must include in your request for a private letter ruling. 

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.