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A request to fax a copy of any document related to the letter ruling request to the taxpayer or the taxpayer ’ s authorized representative must be made in writing , either as part of the original letter ruling request or prior to the mailing , or with respect to the letter ruling prior to the signing , of the document . Engineered from the ground up with security as a primary focus , EnGarde is protected from unauthorized access using multiple open source techniques . Iranian agents in Turkey , Kazakhstan , and elsewhere are known to have tried to buy such material originating in the former Soviet Union . Defect discovery is tracked and metrics are generated to show an upward or downward slope indicating your level of effectiveness . A request to fax a copy of the letter ruling to the taxpayer or the taxpayer ’ s authorized representative must be made in writing , either as part of the original letter ruling request or prior to the approval of the letter ruling . A consignee giving the rail carrier , and a reconsignor or diverter giving a rail carrier , erroneous information about the identity of the beneficial owner of the property is liable for the additional rates .