Ezel / IRS Rulings / 201106012

CCA 201106012: Briefing materials are not Chief Counsel advice merely because they concern a legal issue

Number
201106012
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Public Inspection of Written Determinations
Topics
Procedure, penalties, and administration
Code sections
§ 6110
Ruling dated
January 10, 2011
Publicly released
February 11, 2011
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 2011, 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 2011
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 advice addressed whether briefing materials prepared for a briefing session were themselves Chief Counsel advice. The advice concluded that the materials were not CCA when provided to a field member of the briefing team. The materials could become CCA if a NO attorney provided them to a field attorney in response to a question about the issue, because the context of the communication matters.

Ruling snapshot

  • Question: Are briefing materials prepared for a briefing session Chief Counsel advice?
  • Outcome: Advice given, the materials were not CCA in the described context.
  • Key authorities: IRC § 6110; CCDM Exhibit 33.1.2-1, Q&A 22-25.

Full text (IRS public release)

ID: CCA_2011011009183455 Number: 201106012
Release Date: 2/11/2011
Office:
UILC: 6110.00-00

From: -------------------
Sent: Monday, January 10, 2011 9:18:44 AM
To: --------------------
Cc: -----------------------------------
Subject: RE: CCA Question

------
Briefing materials prepared for a briefing you are participating in are not CCA. What people have a hard time remembering is that context matters. They could become CCA if a NO attorney provided them to a field attorney in response to a question about the issue. But providing briefing materials to a field member of a team who is doing the briefing is not CCA. See CCDM Exhibit 33.1.2-1 Q&A 22-25.

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