I.R.C. § 6110(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.
I.R.C. § 6110(b) Definitions —
For purposes of this section—
I.R.C. § 6110(b)(1) Written Determination
I.R.C. § 6110(b)(1)(A) In General —
The term “written determination” means a ruling, determination letter, technical
advice memorandum, or Chief Counsel advice.
I.R.C. § 6110(b)(1)(B) Exceptions —
Such term shall not include any matter referred to in subparagraph (C) or (D) of
section 6103(b)(2).
I.R.C. § 6110(b)(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.
I.R.C. § 6110(b)(3) Reference And General Written Determinations
I.R.C. § 6110(b)(3)(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.
I.R.C. § 6110(b)(3)(B) General Written Determination —
The term “general written determination”
means any written determination other than a reference written determination.
I.R.C. § 6110(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—
I.R.C. § 6110(c)(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;
I.R.C. § 6110(c)(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;
I.R.C. § 6110(c)(3) —
information specifically exempted from disclosure by any statute (other than this
title) which is applicable to the Internal Revenue Service;
I.R.C. § 6110(c)(4) —
trade secrets and commercial or financial information obtained from a person and
privileged or confidential;
I.R.C. § 6110(c)(5) —
information the disclosure of which would constitute a clearly unwarranted invasion
of personal privacy;
I.R.C. § 6110(c)(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
I.R.C. § 6110(c)(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.
I.R.C. § 6110(d) Procedures With Regard To Third Party Contacts
I.R.C. § 6110(d)(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.
I.R.C. § 6110(d)(2) Exception —
Paragraph (1) shall not apply to any communication made by the Chief of Staff of
the Joint Committee on Taxation.
I.R.C. § 6110(d)(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).
I.R.C. § 6110(d)(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.
I.R.C. § 6110(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.
I.R.C. § 6110(f) Resolution Of Disputes Relating To Disclosure
I.R.C. § 6110(f)(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).
I.R.C. § 6110(f)(2) Administrative Remedies —
The Secretary shall prescribe regulations establishing administrative remedies with
respect to—
I.R.C. § 6110(f)(2)(A) —
requests for additional disclosure of any written determination of any background
file document, and
I.R.C. § 6110(f)(2)(B) —
requests to restrain disclosure.
I.R.C. § 6110(f)(3) Action To Restrain Disclosure
I.R.C. § 6110(f)(3)(A) Creation Of Remedy —
Any person—
I.R.C. § 6110(f)(3)(A)(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),
I.R.C. § 6110(f)(3)(A)(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
I.R.C. § 6110(f)(3)(A)(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.
I.R.C. § 6110(f)(3)(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.
I.R.C. § 6110(f)(4) Action To Obtain Additional Disclosure
I.R.C. § 6110(f)(4)(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.
I.R.C. § 6110(f)(4)(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.
I.R.C. § 6110(f)(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.
I.R.C. § 6110(f)(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.
I.R.C. § 6110(g) Time For Disclosure
I.R.C. § 6110(g)(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—
I.R.C. § 6110(g)(1)(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,
I.R.C. § 6110(g)(1)(B) —
within 30 days after the date on which a court decision under subsection (f)(3) becomes
final.
I.R.C. § 6110(g)(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.
I.R.C. § 6110(g)(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.
I.R.C. § 6110(g)(4) Additional 180 Days —
If—
I.R.C. § 6110(g)(4)(A) —
the transaction set forth in the written determination is not completed during the
period set forth in paragraph (3), and
I.R.C. § 6110(g)(4)(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.
I.R.C. § 6110(g)(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—
I.R.C. § 6110(g)(5)(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
I.R.C. § 6110(g)(5)(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.R.C. § 6110(g)(5)(B)(i) —
the funding method or plan year of a plan under section 412,
I.R.C. § 6110(g)(5)(B)(ii) —
a taxpayer's annual accounting period under section 442,
I.R.C. § 6110(g)(5)(B)(iii) —
a taxpayer's method of accounting under section 446(e),
or
I.R.C. § 6110(g)(5)(B)(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.
I.R.C. § 6110(h) Disclosure Of Prior Written Determinations And Related Background File Documents
I.R.C. § 6110(h)(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.
I.R.C. § 6110(h)(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)—
I.R.C. § 6110(h)(2)(A) —
subsection (g) shall not apply, but
I.R.C. § 6110(h)(2)(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.
I.R.C. § 6110(h)(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:
I.R.C. § 6110(h)(3)(A) —
reference written determinations issued under this title;
I.R.C. § 6110(h)(3)(B) —
general written determinations issued after July 4, 1967; and
I.R.C. § 6110(h)(3)(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.
I.R.C. § 6110(h)(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.
I.R.C. § 6110(h)(5) Exclusion —
Subsection (d) shall not apply to any written determination described in paragraph
(1).
I.R.C. § 6110(i) Special Rules For Disclosure Of Chief Counsel Advice
I.R.C. § 6110(i)(1) Chief Counsel Advice Defined
I.R.C. § 6110(i)(1)(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.R.C. § 6110(i)(1)(A)(i) —
is issued to field or service center employees of the Service or regional or district
employees of the Office of Chief Counsel; and
I.R.C. § 6110(i)(1)(A)(ii) —
conveys—
I.R.C. § 6110(i)(1)(A)(ii)(I) —
any legal interpretation of a revenue
provision;
I.R.C. § 6110(i)(1)(A)(ii)(II) —
any Internal Revenue Service or Office of Chief Counsel position or policy concerning
a revenue provision;
or
I.R.C. § 6110(i)(1)(A)(ii)(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.
I.R.C. § 6110(i)(1)(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.
I.R.C. § 6110(i)(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).
I.R.C. § 6110(i)(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—
I.R.C. § 6110(i)(3)(A) —
paragraphs (2) through (7) of subsection
(c) shall not apply, but
I.R.C. § 6110(i)(3)(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.
I.R.C. § 6110(i)(4) Notice Of Intention To Disclose
I.R.C. § 6110(i)(4)(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.R.C. § 6110(i)(4)(A)(i) —
subsection (f)(1) shall not apply;
and
I.R.C. § 6110(i)(4)(A)(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.
I.R.C. § 6110(i)(4)(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.
I.R.C. § 6110(j) Civil Remedies
I.R.C. § 6110(j)(1) Civil Action —
Whenever the Secretary—
I.R.C. § 6110(j)(1)(A) —
fails to make deletions required in accordance with subsection (c), or
I.R.C. § 6110(j)(1)(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.
I.R.C. § 6110(j)(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—
I.R.C. § 6110(j)(2)(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
I.R.C. § 6110(j)(2)(B) —
the costs of the action together with reasonable attorney's fees as determined by
the Court.
I.R.C. § 6110(k) Special Provisions
I.R.C. § 6110(k)(1) Fees —
The Secretary is authorized to assess actual costs—
I.R.C. § 6110(k)(1)(A) —
for duplication of any written determination or background file document made open
or available to the public under this section, and
I.R.C. § 6110(k)(1)(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.
I.R.C. § 6110(k)(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.
I.R.C. § 6110(k)(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.
I.R.C. § 6110(l) Section Not To Apply —
This section shall not apply to—
I.R.C. § 6110(l)(1) —
any matter to which section 6104 or 6105 applies, or
I.R.C. § 6110(l)(2) —
any—
I.R.C. § 6110(l)(2)(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),
I.R.C. § 6110(l)(2)(B) —
written determination described in subsection (g)(5)(B) issued pursuant to a request
made before November 1, 1976,
I.R.C. § 6110(l)(2)(C) —
determination letter not otherwise described in subparagraph (A), (B), or (E) issued
pursuant to a request made before November 1, 1976,
I.R.C. § 6110(l)(2)(D) —
background file document relating to any general written determination issued before
July 5, 1967, or
I.R.C. § 6110(l)(2)(E) —
letter or other document described in section 6104(a)(1)(B)(iv)issued before September 2, 1974 .
I.R.C. § 6110(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.
(Added Pub. L. 94-455, title XII, 1201(a), Oct. 4, 1976, 90 Stat. 1660, and amended Pub. L. 97-164, title I, 160(a)(9), Apr. 2, 1982, 96 Stat. 48; Pub. L. 98-620, title IV, 402(28)(B), Nov. 8, 1984, 98 Stat. 3359; Pub. L. 102-572, title IX, Sec. 902(b)(1), Oct. 29, 1992; Pub. L. 105-206, title III, Sec. 3509, July 22, 1998, 112 Stat 685; Pub. L. 106-170, title V, Sec. 521, Dec. 17, 1999, 113 Stat. 1860; Pub. L. 106-554, Sec. 304, 313, Dec. 21, 2000, 114 Stat. 2763; Pub. L. 110-172, Sec. 10(a), Dec. 29, 2007, 121 Stat. 2473; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(325)(A), Mar. 23, 2018, 132 Stat. 348.)
BACKGROUND NOTES
AMENDMENTS
2018--Subsec.
(j)(1)(B). Pub. L. 115-141, Div. U, Sec. 401(a)(325)(A), amended subpar. (B) by substituting “United States
Court of Federal Claims” for “United States Claims Court”.
2007--Subsec. (i)(3). Pub. L. 110-172, Sec. 10(a), amended par. (3) by inserting “and related background file documents”
after “Chief Counsel advice” in the matter preceding subpar.
(A).
2000--Subsec. (b)(1). Pub. L. 106-554, Sec. 304(c)(1), amended par. (1). Before amendment it read as follows:
“(1) Written determination
“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. 313(e), inserted “, any Chief Counsel advice,” after “technical advice memorandum”.
Subsec. (l)(1). Pub. L 106-554, Sec. 304(c)(2), inserted “or 6105”
after “6104”.
1999--Subsec. (b)(1). Pub. L. 106-170, Sec. 521(a)(2), added sentence at the end of para. (1).
1998--Subsec. (b)(1). Pub. L. 105-206, Sec. 3509(a), amended par. (1) by substituting “technical advice memorandum, or Chief Counsel
advice” for “or technical advice memorandum”.
Subsec. (f)(1). Pub. L. 105-206, Sec. 3509(c)(1), amended par. (1) by substituting “Except as otherwise provided by subsection (i),
the Secretary” for “The Secretary”.
Subsec. (i)-(l). Pub. L. 105-206, Sec. 3509(b), amended section 6110 by redesignating subsecs. (i)-(l) as subsecs. (j)-(m), respectively,
and added subsec.
(i).
Subsec. (j)(1)(B). Pub. L. 105-206, Sec. 3509(c)(2), amended subpar. (B) by substituting “subsection (g) or (i)(4)(B)”
for “subsection (g)”.
Subsec. (j)(2). Pub. L. 105-206, Sec. 3509(c)(2), amended subpar. (B) by substituting “subsection
(g) or (i)(4)(B)” for “subsection (g)”.
Subsec. (k)(1)(B). Pub. L. 105-206, Sec. 3509(c)(3), amended subpar. (B) by substituting “subsection (c)(1) or (i)(3)”
for “subsection (c)”.
1992—Subsec. (j)(1)(B). Pub. L. 102-572, Sec. 902(b)(1), amended subpar. (B) by substituting “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 2018 AMENDMENTS
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(325)(A), effective March 23, 2018.
EFFECTIVE DATE OF 2007 AMENDMENTS
Amendment by section 10 of Pub. L. 110-172 effective as if included in the provision of the Internal Revenue Service Restructuring
and Reform Act of 1998
[Pub. L. 105-206, Sec. 3509]
to which it relates.
EFFECTIVE DATE OF 2000 AMENDMENTS
Amendments by section 304 of Pub. L. 106-554 shall take effect on the date of the enactment of this Act [Enacted: Dec. 21, 2000].
Amendment by Section 313(e) of Pub. L. 106-554 shall take effect as if included in the provisions of the IRS Restructuring and Reform
Act of 1998 to which it relates [generally, Chief Counsel advice issued more than
90 days after the date of the enactment of this Act].
EFFECTIVE DATE OF 1999 AMENDMENTS
Amendment by section 521(a)(2) of Pub. L. 106-170 shall take effect on the enactment date of this Act [Enacted: Dec. 17, 1999].
EFFECTIVE DATE OF 1998 AMENDMENTS
Sec. 3509(d) of Pub. L. 105-206 provided that:
“(1) In general. -- Except as otherwise provided in this subsection, the amendments
made by this section shall apply to any Chief Counsel advice issued more than 90 days
after the date of the enactment of this Act [enacted: 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 [enacted: 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, 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.”
EFFECTIVE DATE OF 1992 AMENDMENTS
Amendment by Sec. 902(b)(1) of Pub. L. 102-572 effective October 29, 1992.
EFFECTIVE DATE OF 1984 AMENDMENTS
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 AMENDMENTS
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 as a note under this section], the amendments made by this
section shall take effect on November 1, 1976.”
DOCUMENTS TREATED AS CHIEF COUNSEL ADVICE
Sec. 3509(d)(3) of Pub. L. 105-206 provided that: “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.”
CHIEF COUNSEL ADVICE TO BE AVAILABLE ELECTRONICALLY
Sec. 3509(d)(4) of Pub. L. 105-206 provided that: “The Internal Revenue Service shall make any Chief Counsel advice
issued more than 90 days after the date of the enactment of this Act 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.”
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.”
PRIOR PROVISIONS
A prior section 6110 was renumbered 6115.
