Internal Revenue Code:Sec. 6110. Public inspection of written determinations
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
Statute
Sec. 6110. Public inspection of written determinations
(a) General rule
Except as otherwise provided in this section, the text of any
written determination and any background file document relating to
such written determination shall be open to public inspection at
such place as the Secretary may by regulations prescribe.
(b) Definitions
For purposes of this section -
(1) Written determination
(A) In general
The term ''written determination'' means a ruling,
determination letter, technical advice memorandum, or Chief
Counsel advice.
(B) Exceptions
Such term shall not include any matter referred to in
subparagraph (C) or (D) of section 6103(b)(2).
(2) Background file document
The term ''background file document'' with respect to a written
determination includes the request for that written
determination, any written material submitted in support of the
request, and any communication (written or otherwise) between the
Internal Revenue Service and persons outside the Internal Revenue
Service in connection with such written determination (other than
any communication between the Department of Justice and the
Internal Revenue Service relating to a pending civil or criminal
case or investigation) received before issuance of the written
determination.
(3) Reference and general written determinations
(A) Reference written determination
The term ''reference written determination'' means any
written determination which has been determined by the
Secretary to have significant reference value.
(B) General written determination
The term ''general written determination'' means any written
determination other than a reference written determination.
(c) Exemptions from disclosure
Before making any written determination or background file
document open or available to public inspection under subsection
(a), the Secretary shall delete -
(1) the names, addresses, and other identifying details of the
person to whom the written determination pertains and of any
other person, other than a person with respect to whom a notation
is made under subsection (d)(1), identified in the written
determination or any background file document;
(2) information specifically authorized under criteria
established by an Executive order to be kept secret in the
interest of national defense or foreign policy, and which is in
fact properly classified pursuant to such Executive order;
(3) information specifically exempted from disclosure by any
statute (other than this title) which is applicable to the
Internal Revenue Service;
(4) trade secrets and commercial or financial information
obtained from a person and privileged or confidential;
(5) information the disclosure of which would constitute a
clearly unwarranted invasion of personal privacy;
(6) information contained in or related to examination,
operating, or condition reports prepared by, or on behalf of, or
for use of an agency responsible for the regulation or
supervision of financial institutions; and
(7) geological and geophysical information and data, including
maps, concerning wells.
The Secretary shall determine the appropriate extent of such
deletions and, except in the case of intentional or willful
disregard of this subsection, shall not be required to make such
deletions (nor be liable for failure to make deletions) unless the
Secretary has agreed to such deletions or has been ordered by a
court (in a proceeding under subsection (f)(3)) to make such
deletions.
(d) Procedures with regard to third party contacts
(1) Notations
If, before the issuance of a written determination, the
Internal Revenue Service receives any communication (written or
otherwise) concerning such written determination, any request for
such determination, or any other matter involving such written
determination from a person other than an employee of the
Internal Revenue Service or the person to whom such written
determination pertains (or his authorized representative with
regard to such written determination), the Internal Revenue
Service shall indicate, on the written determination open to
public inspection, the category of the person making such
communication and the date of such communication.
(2) Exception
Paragraph (1) shall not apply to any communication made by the
Chief of Staff of the Joint Committee on Taxation.
(3) Disclosure of identity
In the case of any written determination to which paragraph (1)
applies, any person may file a petition in the United States Tax
Court or file a complaint in the United States District Court for
the District of Columbia for an order requiring that the identity
of any person to whom the written determination pertains be
disclosed. The court shall order disclosure of such identity if
there is evidence in the record from which one could reasonably
conclude that an impropriety occurred or undue influence was
exercised with respect to such written determination by or on
behalf of such person. The court may also direct the Secretary
to disclose any portion of any other deletions made in accordance
with subsection (c) where such disclosure is in the public
interest. If a proceeding is commenced under this paragraph, the
person whose identity is subject to being disclosed and the
person about whom a notation is made under paragraph (1) shall be
notified of the proceeding in accordance with the procedures
described in subsection (f)(4)(B) and shall have the right to
intervene in the proceeding (anonymously, if appropriate).
(4) Period in which to bring action
No proceeding shall be commenced under paragraph (3) unless a
petition is filed before the expiration of 36 months after the
first day that the written determination is open to public
inspection.
(e) Background file documents
Whenever the Secretary makes a written determination open to
public inspection under this section, he shall also make available
to any person, but only upon the written request of that person,
any background file document relating to the written determination.
(f) Resolution of disputes relating to disclosure
(1) Notice of intention to disclose
Except as otherwise provided by subsection (i), the Secretary
shall upon issuance of any written determination, or upon receipt
of a request for a background file document, mail a notice of
intention to disclose such determination or document to any
person to whom the written determination pertains (or a successor
in interest, executor, or other person authorized by law to act
for or on behalf of such person).
(2) Administrative remedies
The Secretary shall prescribe regulations establishing
administrative remedies with respect to -
(A) requests for additional disclosure of any written
determination of any background file document, and
(B) requests to restrain disclosure.
(3) Action to restrain disclosure
(A) Creation of remedy
Any person -
(i) to whom a written determination pertains (or a
successor in interest, executor, or other person authorized
by law to act for or on behalf of such person), or who has a
direct interest in maintaining the confidentiality of any
such written determination or background file document (or
portion thereof),
(ii) who disagrees with any failure to make a deletion with
respect to that portion of any written determination or any
background file document which is to be open or available to
public inspection, and
(iii) who has exhausted his administrative remedies as
prescribed pursuant to paragraph (2),
may, within 60 days after the mailing by the Secretary of a
notice of intention to disclose any written determination or
background file document under paragraph (1), together with the
proposed deletions, file a petition in the United States Tax
Court (anonymously, if appropriate) for a determination with
respect to that portion of such written determination or
background file document which is to be open to public
inspection.
(B) Notice to certain persons
The Secretary shall notify any person to whom a written
determination pertains (unless such person is the petitioner)
of the filing of a petition under this paragraph with respect
to such written determination or related background file
document, and any such person may intervene (anonymously, if
appropriate) in any proceeding conducted pursuant to this
paragraph. The Secretary shall send such notice by registered
or certified mail to the last known address of such person
within 15 days after such petition is served on the Secretary.
No person who has received such a notice may thereafter file
any petition under this paragraph with respect to such written
determination or background file document with respect to which
such notice was received.
(4) Action to obtain additional disclosure
(A) Creation of remedy
Any person who has exhausted the administrative remedies
prescribed pursuant to paragraph (2) with respect to a request
for disclosure may file a petition in the United States Tax
Court or a complaint in the United States District Court for
the District of Columbia for an order requiring that any
written determination or background file document (or portion
thereof) be made open or available to public inspection.
Except where inconsistent with subparagraph (B), the provisions
of subparagraphs (C), (D), (E), (F), and (G) of section
552(a)(4) of title 5, United States Code, shall apply to any
proceeding under this paragraph. The Court shall examine the
matter de novo and without regard to a decision of a court
under paragraph (3) with respect to such written determination
or background file document, and may examine the entire text of
such written determination or background file document in order
to determine whether such written determination or background
file document or any part thereof shall be open or available to
public inspection under this section. The burden of proof with
respect to the issue of disclosure of any information shall be
on the Secretary and any other person seeking to restrain
disclosure.
(B) Intervention
If a proceeding is commenced under this paragraph with
respect to any written determination or background file
document, the Secretary shall, within 15 days after notice of
the petition filed under subparagraph (A) is served on him,
send notice of the commencement of such proceeding to all
persons who are identified by name and address in such written
determination or background file document. The Secretary shall
send such notice by registered or certified mail to the last
known address of such person. Any person to whom such
determination or background file document pertains may
intervene in the proceeding (anonymously, if appropriate). If
such notice is sent, the Secretary shall not be required to
defend the action and shall not be liable for public disclosure
of the written determination or background file document (or
any portion thereof) in accordance with the final decision of
the court.
(5) Expedition of determination
The Tax Court shall make a decision with respect to any
petition described in paragraph (3) at the earliest practicable
date.
(6) Publicity of Tax Court proceedings
Notwithstanding sections 7458 and 7461, the Tax Court may, in
order to preserve the anonymity, privacy, or confidentiality of
any person under this section, provide by rules adopted under
section 7453 that portions of hearings, testimony, evidence, and
reports in connection with proceedings under this section may be
closed to the public or to inspection by the public.
(g) Time for disclosure
(1) In general
Except as otherwise provided in this section, the text of any
written determination or any background file document (as
modified under subsection (c)) shall be open or available to
public inspection -
(A) no earlier than 75 days, and no later than 90 days, after
the notice provided in subsection (f)(1) is mailed, or, if
later,
(B) within 30 days after the date on which a court decision
under subsection (f)(3) becomes final.
(2) Postponement by order of court
The court may extend the period referred to in paragraph (1)(B)
for such time as the court finds necessary to allow the Secretary
to comply with its decision.
(3) Postponement of disclosure for up to 90 days
At the written request of the person by whom or on whose behalf
the request for the written determination was made, the period
referred to in paragraph (1)(A) shall be extended (for not to
exceed an additional 90 days) until the day which is 15 days
after the date of the Secretary's determination that the
transaction set forth in the written determination has been
completed.
(4) Additional 180 days
If -
(A) the transaction set forth in the written determination is
not completed during the period set forth in paragraph (3), and
(B) the person by whom or on whose behalf the request for the
written determination was made establishes to the satisfaction
of the Secretary that good cause exists for additional delay in
opening the written determination to public inspection,
the period referred to in paragraph (3) shall be further extended
(for not to exceed an additional 180 days) until the day which is
15 days after the date of the Secretary's determination that the
transaction set forth in the written determination has been
completed.
(5) Special rules for certain written determinations, etc.
Notwithstanding the provisions of paragraph (1), the Secretary
shall not be required to make available to the public -
(A) any technical advice memorandum, any Chief Counsel
advice, and any related background file document involving any
matter which is the subject of a civil fraud or criminal
investigation or jeopardy or termination assessment until after
any action relating to such investigation or assessment is
completed, or
(B) any general written determination and any related
background file document that relates solely to approval of the
Secretary of any adoption or change of -
(i) the funding method or plan year of a plan under section
412,
(ii) a taxpayer's annual accounting period under section
442,
(iii) a taxpayer's method of accounting under section
446(e), or
(iv) a partnership's or partner's taxable year under
section 706,
but the Secretary shall make any such written determination and
related background file document available upon the written
request of any person after the date on which (except for this
subparagraph) such determination would be open to public
inspection.
(h) Disclosure of prior written determinations and related
background file documents
(1) In general
Except as otherwise provided in this subsection, a written
determination issued pursuant to a request made before November
1, 1976, and any background file document relating to such
written determination shall be open or available to public
inspection in accordance with this section.
(2) Time for disclosure
In the case of any written determination or background file
document which is to be made open or available to public
inspection under paragraph (1) -
(A) subsection (g) shall not apply, but
(B) such written determination or background file document
shall be made open or available to public inspection at the
earliest practicable date after funds for that purpose have
been appropriated and made available to the Internal Revenue
Service.
(3) Order of release
Any written determination or background file document described
in paragraph (1) shall be open or available to public inspection
in the following order starting with the most recent written
determination in each category:
(A) reference written determinations issued under this title;
(B) general written determinations issued after July 4, 1967;
and
(C) reference written determinations issued under the
Internal Revenue Code of 1939 or corresponding provisions of
prior law.
General written determinations not described in subparagraph (B)
shall be open to public inspection on written request, but not
until after the written determinations referred to in
subparagraphs (A), (B), and (C) are open to public inspection.
(4) Notice that prior written determinations are open to public
inspection
Notwithstanding the provisions of subsections (f)(1) and
(f)(3)(A), not less than 90 days before making any portion of a
written determination described in this subsection open to public
inspection, the Secretary shall issue public notice in the
Federal Register that such written determination is to be made
open to public inspection. The person who received a written
determination may, within 75 days after the date of publication
of notice under this paragraph, file a petition in the United
States Tax Court (anonymously, if appropriate) for a
determination with respect to that portion of such written
determination which is to be made open to public inspection. The
provisions of subsections (f)(3)(B), (5), and (6) shall apply if
such a petition is filed. If no petition is filed, the text of
any written determination shall be open to public inspection no
earlier than 90 days, and no later than 120 days, after notice is
published in the Federal Register.
(5) Exclusion
Subsection (d) shall not apply to any written determination
described in paragraph (1).
(i) Special rules for disclosure of Chief Counsel advice
(1) Chief Counsel advice defined
(A) In general
For purposes of this section, the term ''Chief Counsel
advice'' means written advice or instruction, under whatever
name or designation, prepared by any national office component
of the Office of Chief Counsel which -
(i) is issued to field or service center employees of the
Service or regional or district employees of the Office of
Chief Counsel; and
(ii) conveys -
(I) any legal interpretation of a revenue provision;
(II) any Internal Revenue Service or Office of Chief
Counsel position or policy concerning a revenue provision;
or
(III) any legal interpretation of State law, foreign law,
or other Federal law relating to the assessment or
collection of any liability under a revenue provision.
(B) Revenue provision defined
For purposes of subparagraph (A), the term ''revenue
provision'' means any existing or former internal revenue law,
regulation, revenue ruling, revenue procedure, other published
or unpublished guidance, or tax treaty, either in general or as
applied to specific taxpayers or groups of specific taxpayers.
(2) Additional documents treated as Chief Counsel advice
The Secretary may by regulation provide that this section shall
apply to any advice or instruction prepared and issued by the
Office of Chief Counsel which is not described in paragraph (1).
(3) Deletions for Chief Counsel advice
In the case of Chief Counsel advice and related background file
documents open to public inspection pursuant to this section -
(A) paragraphs (2) through (7) of subsection (c) shall not
apply, but
(B) the Secretary may make deletions of material in
accordance with subsections (b) and (c) of section 552 of title
5, United States Code, except that in applying subsection
(b)(3) of such section, no statutory provision of this title
shall be taken into account.
(4) Notice of intention to disclose
(A) Nontaxpayer-specific Chief Counsel advice
In the case of Chief Counsel advice which is written without
reference to a specific taxpayer or group of specific taxpayers
-
(i) subsection (f)(1) shall not apply; and
(ii) the Secretary shall, within 60 days after the issuance
of the Chief Counsel advice, complete any deletions described
in subsection (c)(1) or paragraph (3) and make the Chief
Counsel advice, as so edited, open for public inspection.
(B) Taxpayer-specific Chief Counsel advice
In the case of Chief Counsel advice which is written with
respect to a specific taxpayer or group of specific taxpayers,
the Secretary shall, within 60 days after the issuance of the
Chief Counsel advice, mail the notice required by subsection
(f)(1) to each such taxpayer. The notice shall include a copy
of the Chief Counsel advice on which is indicated the
information that the Secretary proposes to delete pursuant to
subsection (c)(1). The Secretary may also delete from the copy
of the text of the Chief Counsel advice any of the information
described in paragraph (3), and shall delete the names,
addresses, and other identifying details of taxpayers other
than the person to whom the advice pertains, except that the
Secretary shall not delete from the copy of the Chief Counsel
advice that is furnished to the taxpayer any information of
which that taxpayer was the source.
(j) Civil remedies
(1) Civil action
Whenever the Secretary -
(A) fails to make deletions required in accordance with
subsection (c), or
(B) fails to follow the procedures in subsection (g) or
(i)(4)(B),
the recipient of the written determination or any person
identified in the written determination shall have as an
exclusive civil remedy an action against the Secretary in the
United States Court of Federal Claims, which shall have
jurisdiction to hear any action under this paragraph.
(2) Damages
In any suit brought under the provisions of paragraph (1)(A) in
which the Court determines that an employee of the Internal
Revenue Service intentionally or willfully failed to delete in
accordance with subsection (c), or in any suit brought under
subparagraph (1)(B) in which the Court determines that an
employee intentionally or willfully failed to act in accordance
with subsection (g) or (i)(4)(B), the United States shall be
liable to the person in an amount equal to the sum of -
(A) actual damages sustained by the person but in no case
shall a person be entitled to receive less than the sum of
$1,000, and
(B) the costs of the action together with reasonable
attorney's fees as determined by the Court.
(k) Special provisions
(1) Fees
The Secretary is authorized to assess actual costs -
(A) for duplication of any written determination or
background file document made open or available to the public
under this section, and
(B) incurred in searching for and making deletions required
under subsection (c)(1) or (i)(3) from any written
determination or background file document which is available to
public inspection only upon written request.
The Secretary shall furnish any written determination or
background file document without charge or at a reduced charge if
he determines that waiver or reduction of the fee is in the
public interest because furnishing such determination or
background file document can be considered as primarily
benefiting the general public.
(2) Records disposal procedures
Nothing in this section shall prevent the Secretary from
disposing of any general written determination or background file
document described in subsection (b) in accordance with
established records disposition procedures, but such disposal
shall, except as provided in the following sentence, occur not
earlier than 3 years after such written determination is first
made open to public inspection. In the case of any general
written determination described in subsection (h), the Secretary
may dispose of such determination and any related background file
document in accordance with such procedures but such disposal
shall not occur earlier than 3 years after such written
determination is first made open to public inspection if funds
are appropriated for such purpose before January 20, 1979, or not
earlier than January 20, 1979, if funds are not appropriated
before such date. The Secretary shall not dispose of any
reference written determinations and related background file
documents.
(3) Precedential status
Unless the Secretary otherwise establishes by regulations, a
written determination may not be used or cited as precedent. The
preceding sentence shall not apply to change the precedential
status (if any) of written determinations with regard to taxes
imposed by subtitle D of this title.
(l) Section not to apply
This section shall not apply to -
(1) any matter to which section 6104 or 6105 applies, or
(2) any -
(A) written determination issued pursuant to a request made
before November 1, 1976, with respect to the exempt status
under section 501(a) of an organization described in section
501(c) or (d), the status of an organization as a private
foundation under section 509(a), or the status of an
organization as an operating foundation under section
4942(j)(3),
(B) written determination described in subsection (g)(5)(B)
issued pursuant to a request made before November 1, 1976,
(C) determination letter not otherwise described in
subparagraph (A), (B), or (E) issued pursuant to a request made
before November 1, 1976,
(D) background file document relating to any general written
determination issued before July 5, 1967, or
(E) letter or other document described in section
6104(a)(1)(B)(iv) issued before September 2, 1974 .
(m) Exclusive remedy
Except as otherwise provided in this title, or with respect to a
discovery order made in connection with a judicial proceeding, the
Secretary shall not be required by any Court to make any written
determination or background file document open or available to
public inspection, or to refrain from disclosure of any such
documents.
Sources
(Added Pub. L. 94-455, title XII, Sec. 1201(a), Oct. 4, 1976, 90
Stat. 1660; amended Pub. L. 97-164, title I, Sec. 160(a)(9), Apr.
2, 1982, 96 Stat. 48; Pub. L. 98-620, title IV, Sec. 402(28)(B),
Nov. 8, 1984, 98 Stat. 3359; Pub. L. 102-572, title IX, Sec.
902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 105-206, title
III, Sec. 3509(a)-(c), July 22, 1998, 112 Stat. 772, 773; Pub. L.
106-170, title V, Sec. 521(a)(2), Dec. 17, 1999, 113 Stat. 1925;
Pub. L. 106-554, Sec. 1(a)(7) (title III, Sec. 304(c), 313(e)),
Dec. 21, 2000, 114 Stat. 2763, 2763A-634, 2763A-643.)
References in Text
REFERENCES IN TEXT
The Internal Revenue Code of 1939, referred to in subsec.
(h)(3)(C), is act Feb. 10, 1939, ch. 2, 53 Stat. 1, as amended.
Prior to the enactment of the Internal Revenue Code of 1986
(formerly I.R.C. 1954), the 1939 Code was classified to former
Title 26, Internal Revenue Code. For table of comparisons of the
1939 Code to the 1986 Code, see Table I preceding section 1 of this
title.
Miscellaneous
PRIOR PROVISIONS
A prior section 6110 was renumbered 6116 of this title.
AMENDMENTS
2007 - P.L. 110-172
(a) Amendment Related to Section 3509 of the Act.--Paragraph (3) of
section 6110(i) is amended by inserting ``and related background file
documents'' after ``Chief Counsel advice'' in the matter preceding
subparagraph (A).
2000 - Subsec. (b)(1). Pub. L. 106-554, Sec. 1(a)(7) (title III,
Sec. 304(c)(1)), amended heading and text of par. (1) generally.
Prior to amendment, text read as follows: ''The term 'written
determination' means a ruling, determination letter, technical
advice memorandum, or Chief Counsel advice. Such term shall not
include any advance pricing agreement entered into by a taxpayer
and the Secretary and any background information related to such
agreement or any application for an advance pricing agreement.''
Subsec. (g)(5)(A). Pub. L. 106-554, Sec. 1(a)(7) (title III, Sec.
313(e)), inserted '', any Chief Counsel advice,'' after ''technical
advice memorandum''.
Subsec. (l)(1). Pub. L. 106-554, Sec. 1(a)(7) (title III, Sec.
304(c)(2)), inserted ''or 6105'' after ''6104''.
1999 - Subsec. (b)(1). Pub. L. 106-170 inserted at end ''Such
term shall not include any advance pricing agreement entered into
by a taxpayer and the Secretary and any background information
related to such agreement or any application for an advance pricing
agreement.''
1998 - Subsec. (b)(1). Pub. L. 105-206, Sec. 3509(a), substituted
''technical advice memorandum, or Chief Counsel advice'' for ''or
technical advice memorandum''.
Subsec. (f)(1). Pub. L. 105-206, Sec. 3509(c)(1), substituted
''Except as otherwise provided by subsection (i), the Secretary''
for ''The Secretary''.
Subsec. (i). Pub. L. 105-206, Sec. 3509(b), added subsec. (i).
Former subsec. (i) redesignated (j).
Subsec. (j). Pub. L. 105-206, Sec. 3509(b), redesignated subsec.
(i) as (j). Former subsec. (j) redesignated (k).
Subsec. (j)(1)(B), (2). Pub. L. 105-206, Sec. 3509(c)(2),
substituted ''subsection (g) or (i)(4)(B)'' for ''subsection (g)''.
Subsec. (k). Pub. L. 105-206, Sec. 3509(b), redesignated subsec.
(j) as (k). Former subsec. (k) redesignated (l).
Subsec. (k)(1)(B). Pub. L. 105-206, Sec. 3509(c)(3), substituted
''subsection (c)(1) or (i)(3)'' for ''subsection (c)''.
Subsecs. (l), (m). Pub. L. 105-206, Sec. 3509(b), redesignated
subsecs. (k) and (l) as (l) and (m), respectively.
1992 - Subsec. (i)(1). Pub. L. 102-572 substituted ''United
States Court of Federal Claims'' for ''United States Claims
Court''.
1984 - Subsec. (f)(5). Pub. L. 98-620 struck out provision that
the Court of Appeals had to expedite any review of such decision in
every way possible.
1982 - Subsec. (i)(1). Pub. L. 97-164 substituted ''United States
Claims Court'' for ''Court of Claims''.
EFFECTIVE DATE OF 2000 AMENDMENT
2007 - P.L. 110-172
(b) Effective <<NOTE: 26 USC 6110 note.>> Date.--The amendment made
by this section shall take effect as if included in the provision of the
Internal Revenue Service Restructuring and Reform Act of 1998 to which
it relates.
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106-554, Sec. 1(a)(7) (title III, Sec. 304(d)), Dec. 21,
2000, 114 Stat. 2763, 2763A-634, provided that: ''The amendments
made by this section (enacting section 6105 of this title and
amending this section and section 6103 of this title) shall take
effect on the date of the enactment of this Act (Dec. 21, 2000).''
Amendment by section 1(a)(7) (title III, Sec. 313(e)) of Pub. L.
106-554 effective as if included in the provisions of the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, to which such amendment relates, see section 1(a)(7)
(title III, Sec. 313(f)) of Pub. L. 106-554, set out as a note
under section 6015 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title III, Sec. 3509(d), July 22, 1998, 112
Stat. 774, provided that:
''(1) In general. - Except as otherwise provided in this
subsection, the amendments made by this section (amending this
section) shall apply to any Chief Counsel advice issued more than
90 days after the date of the enactment of this Act (July 22,
1998).
''(2) Transition rules. - The amendments made by this section
shall apply to any Chief Counsel advice issued after December 31,
1985, and before the 91st day after the date of the enactment of
this Act (July 22, 1998) by the offices of the associate chief
counsel for domestic, employee benefits and exempt organizations,
and international, except that any such Chief Counsel advice shall
be treated as made available on a timely basis if such advice is
made available for public inspection not later than the following
dates:
''(A) One year after the date of the enactment of this Act
(July 22, 1998), in the case of all litigation guideline
memoranda, service center advice, tax litigation bulletins,
criminal tax bulletins, and general litigation bulletins.
''(B) Eighteen months after such date of enactment, in the case
of field service advice and technical assistance to the field
issued on or after January 1, 1994.
''(C) Three years after such date of enactment, in the case of
field service advice and technical assistance to the field issued
on or after January 1, 1992, and before January 1, 1994.
''(D) Six years after such date of enactment, in the case of
any other Chief Counsel advice issued after December 31, 1985.
''(3) Documents treated as chief counsel advice. - If the
Secretary of the Treasury by regulation provides pursuant to
section 6110(i)(2) of the Internal Revenue Code of 1986, as added
by this section, that any additional advice or instruction issued
by the Office of Chief Counsel shall be treated as Chief Counsel
advice, such additional advice or instruction shall be made
available for public inspection pursuant to section 6110 of such
Code, as amended by this section, only in accordance with the
effective date set forth in such regulation.
''(4) Chief counsel advice to be available electronically. - The
Internal Revenue Service shall make any Chief Counsel advice issued
more than 90 days after the date of the enactment of this Act (July
22, 1998) and made available for public inspection pursuant to
section 6110 of such Code, as amended by this section, also
available by computer telecommunications within 1 year after
issuance.''
EFFECTIVE DATE OF 1992 AMENDMENT
Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section
911 of Pub. L. 102-572, set out as a note under section 171 of
Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-620 not applicable to cases pending on
Nov. 8, 1984, see section 403 of Pub. L. 98-620, set out as an
Effective Date note under section 1657 of Title 28, Judiciary and
Judicial Procedure.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section
402 of Pub. L. 97-164, set out as a note under section 171 of Title
28, Judiciary and Judicial Procedure.
EFFECTIVE DATE
Section 1201(e) of Pub. L. 94-455 provided that: ''Except as
otherwise provided in this section (enacting this section and
provisions set out below), the amendments made by this section
shall take effect on November 1, 1976.''
PENDING REQUESTS
Section 1201(b) of Pub. L. 94-455 provided that: ''Any written
determination or background file document which is the subject of a
judicial proceeding pursuant to section 552 of title 5, United
States Code, commenced before January 1, 1976, shall not be treated
as a written determination subject to subsection (h)(1) (subsec.
(h)(1) of this section), but shall be available to the complainant
along with the background file document, if requested, as soon as
practicable after July 1, 1976.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6103, 7430, 7809 of this
title.
