
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)[304(c)]]
[Document affected by Public Law 106-554 Section 1(a)(7)[313(e)]]
[Document affected by Public Law 106-554 Section 1(a)(7)[304(d)]]
[CITE: 26USC6110]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
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 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.

(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, 
Secs. 304(c), 313(e)], Dec. 21, 2000, 114 Stat. 2763, 2763A-634, 2763A-
643.)

                       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.


                            Prior Provisions

    A prior section 6110 was renumbered 6116 of this title.


                               Amendments

    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

    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.''

                  Section Referred to in Other Sections

    This section is referred to in sections 6103, 7430, 7809 of this 
title.
