letter

let·ter n

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

determination letter: a letter from an administrative agency (as the Internal Revenue Service) usu. in response to a request in which a determination, decision, or ruling (as whether an organization qualifies as charitable) is made

information letter: a letter from an administrative agency usu. in response to a request that provides information and esp. 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 ro·ga·to·ry /-'rō-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)

— usu. used in pl.

90–day letter: a letter from the Internal Revenue Service notifying a taxpayer of a determination of a deficiency

◇ 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

◇ A taxpayer has 30 days from the time of the mailing of the 30-day letter to respond.

2: a written communication usu. from a court containing a grant (as of a right) or an appointment

— usu. used in pl.

letter s of guardianship

letter of attorney: power of attorney

letter of marque /-'märk/ [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; specif: authority granted to a private person to fit out an armed ship to plunder the enemy

— usu. 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 addressee as executor of an estate

3: letter of credit