Can I rely on Utah Private Letter Ruling PLR 05-015?

Plain-English summary

Utah's Private Letter Ruling archive lists an entry for PLR 05-015, but instead of the ruling's original text, the page now contains only a short notice: the ruling was reversed by the Tax Commission in its Final Order, dated November 6, 2006, in Appeal No. 06-0125. The Commission did not republish the original ruling's facts or reasoning at that location, so there is nothing further to summarize from the official source about what PLR 05-015 originally held.

Because the underlying reasoning isn't published, this page cannot ground any description of what the ruling used to say -- doing so would mean inventing content that isn't verifiable, which this project does not do. What can be stated, and is fully grounded in the Commission's own notice, is simply that the ruling was reversed and should not be treated as current or reliable guidance.

What this means for you

Anyone who finds a citation to "Utah PLR 05-015" elsewhere

Treat it as reversed and not authoritative. If you encounter this ruling cited in an old memo, article, or filing, do not rely on it -- the Commission's own Final Order in Appeal No. 06-0125 (November 6, 2006) superseded it. You would need the actual Final Order (a separate document, not shown at this PLR's page) to see the Commission's current position on the underlying issue.

Accountants and tax professionals

If a client's historical position relied on PLR 05-015, that position has not been valid since the 2006 reversal. The Commission's decision in Appeal No. 06-0125 controls instead; consult that Final Order or current Commission guidance for the live rule on whatever question PLR 05-015 originally addressed.

Common questions

Q: What did PLR 05-015 originally say?
A: The Commission's public archive no longer shows that text -- only the reversal notice. This page cannot state the original holding because it isn't available to verify.

Q: Is PLR 05-015 still good law?
A: No. It was reversed by the Commission's own Final Order in Appeal No. 06-0125, dated November 6, 2006.

Q: Where can I find the reasoning behind the reversal?
A: In the Commission's Final Order for Appeal No. 06-0125, which is a separate document not linked from this PLR's page.

Source

• Landing page: https://tax.utah.gov/commission/rulings/
• Original PDF: https://files.tax.utah.gov/tax/commission/ruling/05-015.pdf

Original ruling text

Private Letter Ruling 05-015 was reversed by the Tax
Commission in its Final Order, dated November 6, 2006,
in Appeal No. 06-0125.