1: a direct written statement addressed to an individual or organization; broadly: an official communication — see also counterletter
: a letter from the trustee of a Crummey trust notifying the beneficiary of his or her right to withdraw funds for a given time
: a letter from an administrative agency (as the Internal Revenue Service) usually in response to a request in which a determination, decision, or ruling is made
: a letter from an administrative agency usually in response to a request that provides information and especially that simply calls attention to an interpretation or principle of law
—letter of intent
: a letter in which the intention to enter into a formal agreement (as a contract) or to take some specified action is stated
probably partial translation of Medieval Latin littera rogatoria letter of request
: a formal written request by a court to a court in a foreign jurisdiction to summon and examine a witness in accordance with that jurisdiction’s procedures (as oral interrogatories) —usually used in pl.
: a letter from the Internal Revenue Service notifying a taxpayer of a determination of a deficiency
Note:A taxpayer has 90 days from the date of the mailing of the 90-day letter to petition for a redetermination of the deficiency in the U.S. Tax Court.
: a letter from an attorney for the Securities and Exchange Commission recommending that the Commission take no prosecutorial action with regard to a suspected and investigated violation of SEC rules or regulations
: a letter in which an opinion (as of a court or attorney) is given
: determination letter in this entry
: a letter from the Internal Revenue Service to a taxpayer who has been audited and disputes the auditor’s determination that sets out the taxpayer’s right to appeal
Note:A taxpayer has 30 days from the time of the mailing of the 30-day letter to respond.
2: a written communication usually from a court containing a grant (as of a right) or an appointment —usually used in pl.
—letter of attorney
: power of attorney
—letter of marque\-ˈmärk\
Anglo-French mark, marque right of retaliation, from Middle French marque, from Old Provençal marca, from marcar to mark, seize as pledge
: a letter from a government formerly used to grant a private person the power to seize the subjects of a foreign state; specifically: authority granted to a private person to fit out an armed ship to plunder the enemy —usually used in pl. —often used in the phrase letters of marque and reprisal
the Congress shall have power…to declare war, grant letters of marque and reprisal, and make rules concerning captures on land and water
—U.S. Constitution art. I
—letters of administration
: a letter from a probate court that appoints the addressee administrator of an estate
: a letter (as from a government) that grants a designated person a right (as to property) and that is in a form open for public inspection : patent
: a letter from a probate court that appoints or confirms the executor of an estate