Inadvertent Terminations

Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202518007
Release Date: 5/2/2025
Index Number: 1362.00-00, 1362.04-00
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Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:
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Telephone Number:
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Refer Reply To:
CC:PT&E:B03
PLR-113674-24
Date:
January 29, 2025
Dear ---:
This letter modifies PLR-106456-22, dated September 26, 2022 (Previous Letter). This ruling modifies and supersedes the Previous Letter.
The legend of the Previous Letter is modified to read as follows:
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Trust = ---
State = ---
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Date 2 = ---
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Date 4 = ---
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PLR-113674-24 2
Pursuant to a power of attorney on file with this office, we are sending a copy of this letter to your authorized representative.
Sincerely,
Richard T. Probst
Senior Technician Reviewer, Branch 3
Office of the Associate Chief Counsel
(Passthroughs, Trusts, and Estates)
Enclosure
Copy of this letter for § 6110 purposes cc: ---
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