Is the IRS required to make letter rulings public?

The correct answer reflects the nature of IRS letter rulings, which are not mandated to be made public. Letter rulings are private guidance provided by the IRS to specific taxpayers regarding the application of tax laws to their individual circumstances. As such, they are generally confidential and not publicly disclosed unless the taxpayer chooses to share them.

This confidentiality is important because it allows taxpayers to obtain advice without the risk of their financial situations or tax issues being made public. However, the IRS does publish a limited selection of rulings, which are compiled in a more generalized format for educational purposes, but that doesn't equate to a requirement to publish every letter ruling.

The other options suggest conditions under which letter rulings might be made public or imply a general obligation that simply does not exist within the IRS guidelines. So, the understanding that the IRS is not required to make letter rulings publicly available is crucial in comprehending the nature of these documents and taxpayer rights.