§6110 Public inspection of written determinations

Summary

The IRS must let the public see written rulings and related background file documents, with some limits. Written determination = a ruling, determination letter, technical advice memo, or Chief Counsel advice. Background file document = the request, supporting papers, and communications with people outside the IRS made before the ruling. Reference written determination = one the IRS finds has strong future value. General written determination = any other written determination. Before anything is released the IRS must remove names and identifying details and other protected material like classified national-security information, other statutory secrets, trade secrets or private business data, clearly private personal information, bank-supervision reports, and well geology data. If someone outside the IRS contacts the IRS about a request, the IRS must note the category of the person and the date on the public version; the Chief of Staff of the Joint Committee on Taxation is an exception. The IRS must mail a notice to the person the ruling is about when it issues the ruling or when somebody asks for a background file document. Background file documents are released only if someone asks for them in writing. People who want more or less disclosed must use IRS administrative steps first, then may take the matter to the U.S. Tax Court or the U.S. District Court for the District of Columbia. A court can order disclosure of a person’s identity if there is evidence of possible wrongdoing or unfair influence; such a petition must be filed within 36 months after the ruling is first open to the public. Timing rules: after the IRS mails notice, the public release must happen no earlier than 75 days and no later than 90 days after that notice, or within 30 days after a court ruling becomes final. A court can give more time if needed. At the requester’s written choice, the IRS can delay release up to another 90 days until 15 days after the IRS says the transaction in the ruling is completed; further delay can be granted for good cause. The IRS does not have to release technical advice or Chief Counsel advice that relates to an ongoing civil fraud or criminal probe, or cases involving jeopardy or termination assessments, until those actions are finished. Chief Counsel advice has special rules: it is defined as internal written legal guidance, and the IRS must complete required deletions and either make non-taxpayer-specific Chief Counsel advice public within 60 days or mail notice and a redacted copy to affected taxpayers within 60 days for taxpayer-specific advice. The IRS can charge for copying and for costs of searching and making deletions. General written determinations can be destroyed under records rules but not earlier than 3 years after first public release; reference written determinations must be kept. If an IRS employee intentionally or willfully fails to delete required material or follow certain notice rules, the United States can be ordered to pay actual damages (but at least $1,000) plus costs and reasonable attorney’s fees. This section does not apply to matters covered by sections 6104 or 6105 or to certain older documents requested before November 1, 1976, and, except as this law allows, courts cannot force the IRS to disclose documents.