Written Determinations for the 911 Service Charge

It is the duty of the Secretary to interpret all laws administered by the Secretary. An interpretation by the Secretary is prima facie correct. A written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued. A written determination includes a private letter ruling.