Internal Revenue Code:Sec. 6110. Public inspection of written determinations

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Contents


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.
 

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