Access the Internet and go to www.irs.gov and select “News” in the upper right hand corner (on mobile devices, select “Menu” in the upper right hand corner and select “News”). Select “IRS Guidance”(on mobile devices, hit the plus on “more News,” then scroll down until you see “IRS Guidance”) and then select “IRS Guidance in Plain English.” Which of the following is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer’s specific set of facts? 

a. Private letter ruling

b. Revenue ruling

c. Revenue procedure

d. Notice

e. Regulation