Taxpayers or other persons may seek guidance by submitting a written request for a letter ruling to the Office of Tax Policy. When asking for instruction on a specific issue, it is necessary to provide adequate information in order to accurately answer the question. Because a request is based on one person's specific facts and circumstances, the response is restricted to the taxpayer or person making the request for information and the specific facts involved.
35 Miss. Code. R. 1-01-1004