Ed Slott Ruling Quotations

The rulings are like the Nielsen ratings. Everybody who goes for a ruling probably represents tens of thousands of taxpayers who have the same problem, but didn't even know they could find relief.

You used to think that you couldn't afford to make a mistake, but now it's really true. You need a ruling if you make a mistake and it can be corrected, but now it's just more important that you do things right, or that your adviser does everything right.