Many medical surgicenters are established in such a way that they are partly owned by the physicians who treat patients at the surgicenter, often giving rise to affiliated service group arrangements, or ASGs. I have heard that there is a private letter ruling issued to a large law firm (Jones, Day?) in which the IRS takes a non-enforcement stance on such arrangements. Is anyone aware of such a PLR?

I would be interested this as well. However it would seem strange that there would be a PLR because the way you seek a determination with regard to ASG is via a 5300.