It is posted on the BIC website. See:

The reason you won’t find it on the IRS website or in any official publication is that the IRS has been trying to hide it. They have never made what the letter says obsolete; they just don’t want it publicized. Therefore you cannot rely on it as some kind of official authority for the private contract trusts being nontaxable. They would lie about it and deny it. We simply post it because it is interesting. It exposed the truth – – “accidentally” – – and then the IRS hierarchy wanted it silenced. So we should do likewise. Just take silent notice of it.

That truth is still a reality today, in actual practice – – operators of NLTs all over the world are finding they have no attacks on them by tax collectors. But one of the main reasons for this is the wise practice of keeping quiet – – remaining silent. Don’t ask, don’t tell. We avoid filing confession returns; we avoid asking the tax people for approval or permission. We just do what we know is right . . . and exercise our right to operate outside the whole system of statutory rules. Knock on wood – – we have five decades and counting of 100% success with this approach. Why try to fix what isn’t broken?