Locate Private Letter Ruling $201918009.$ Assume your client facts are similar to the facts in this ruling. Can your client take the same position and rely on this ruling as authority?a$.$ Yes, if your client lives in the same state as the taxpayer addressed by the ruling.b$.$ Yes under any circumstances.c$.$ No under any circumstances.d$.$ No$,$ unless your clients facts are exactly identical to the facts in the ruling.