CCA 200916025: Later modification request triggers section 6110 disclosure

Plain-English summary

Chief Counsel considered section 6110's disclosure treatment for a ruling request filed before November 1, 1976, followed by a later modification request. The exception applies only to the original pre-1976 request, while a modification request filed after that date is subject to disclosure. The original determination can also become part of the newer request if the requester attaches it or incorporates it by reference.

Ruling snapshot

• Question: Does the section 6110 exception for an old ruling request also protect a later modification request?
• Outcome: Advice given: only the pre-November 1, 1976 request is excepted; the later modification request is subject to disclosure.
• Key authorities: IRC § 6110.

Full text (IRS public release)

ID: CCA_2009022416113442 Number: 200916025
Office: --------------
Release Date: 4/17/2009

UILC: 6110.12-00, 6110.08-01

From: ------------------------
Sent: Tuesday, February 24, 2009 4:11:36 PM
To: ---------------------
Cc:
Subject: FW: 6110 QUESTION

--------------------Please see the below response to your question.

From: -----------------
Sent: Tuesday, February 24, 2009 3:51 PM
To: ------------------------
Subject: RE: 6110 QUESTION

The exception applies only to the pre-11/1/1976 request. Any modification request after that date is subject to the 6110 disclosure requirements. The pre-11/1/76 request remains excepted; however, if the requester includes a copy of the previous determination, or incorporates it by reference, that document would be treated as part of the newer request.