CCA 201013042: IRS discusses redaction review and release timing

Plain-English summary

Chief Counsel advice discussed procedures for processing written determinations under IRC § 6110. It identified provisions of the Internal Revenue Manual as relevant and stated that Counsel review of redactions is not mandatory. The advice explained that taxpayers must receive the full statutory period to review proposed redactions and request additional deletions. It also stated that the timing of public release is more flexible, with release generally occurring 75 to 90 days after issuance and a possible 90-day delay available as a matter of right.

Ruling snapshot

• Question: What review and timing rules apply when written determinations are redacted and publicly released?
• Outcome: Advice given
• Key authorities: IRC § 6110; IRM 11.3.8.4.1(6) and 11.3.8.4.2(5)

Full text (IRS public release)

ID: CCA_2010022617184641 Number: 201013042
Release Date: 4/2/2010
Office: -----------------------------
UILC: 6110.01-00

From: ---------------
Sent: Friday, February 26, 2010 5:18:47 PM
To: ---------------
Cc:
Subject: Your 6110 question

-------in answer to your questions, IRM 11.3.8 is the relevant provisions for written determinations. 11.3.8.4.1(6) and 11.3.8.4.2(5) seem most relevant.

There is no mandatory review by Counsel of the redactions for 6110 processing of written determinations. After you prepare the SS-8 determination letter, you should then process the public release version.

With respect to the timing issues, it is more important that the taxpayer be given the full amount of time to review any proposed redactions and make any requests for additional deletions, than is the exact timing that the documents are made available for public release. The statutory period provided for the taxpayer to review and ask for additional deletions is 20 days, and if the taxpayer disagrees with the administrative determination on the redactions, 20 days after that to go to tax court. The time period for public release is 75-90 days after issuance, which is more flexible. In addition, the taxpayer can request a delay in release of 90 days, which is granted as a matter of right. Obviously, if the matter goes to court on the redaction issues, that would delay release as well.