1: a direct written statement addressed to an individual or organization; broadly : an official communication — see also counterletter

Crummey letter \ˈkrə-mē\

: a letter from the trustee of a Crummey trust notifying the beneficiary of his or her right to withdraw funds for a given time

determination letter

: 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

information letter

: 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

letter rogatory \-ˈrō-gə-ˌtȯr-ē\

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.

90-day letter

: 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.

no-action letter

: 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

opinion letter

: a letter in which an opinion (as of a court or attorney) is given

ruling letter

: determination letter in this entry

30-day letter

: 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

letters patent

: 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

letters testamentary

: a letter from a probate court that appoints or confirms the executor of an estate
3: letter of credit