Ezel / IRS Rulings / 201017048

CCA 201017048: Section 6103(e)(7) may support a FOIA exemption

Number
201017048
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Disclosure to Persons Having Material Interest
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
April 1, 2010
Publicly released
April 30, 2010
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2010, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2010
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel advised that, in response to a Freedom of Information Act request, the IRS could assert section 6103(e)(7) together with FOIA exemption 3. The message explained that exemption 3 incorporates other statutes governing disclosure of specific types of documents. The advice concerns the interaction between the tax-information confidentiality rule and the FOIA disclosure framework.

Ruling snapshot

  • Question: May the IRS assert section 6103(e)(7) with FOIA exemption 3 in response to a disclosure request?
  • Outcome: advice given
  • Key authorities: IRC § 6103(e)(7); FOIA exemption 3

Full text (IRS public release)

ID: CCA_2010040121351632 Number: 201017048
Release Date: 4/30/2010
Office: --------------
UILC: 6103.05-00

From: ----------------------
Sent: Thursday, April 01, 2010 9:35:40 PM
To: --------------------
Cc: --------------------
Subject: RE: Question

Re: the FOIA, yes we can assert 6103(e)(7) in conjunction with FOIA exemption 3, which
incorporates other statutes that govern disclosure of specific types of documents.

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