Ezel / IRS Rulings / 201211016

CCA 201211016: Requests for books and records under § 6333 are exempt from the RFPA

Number
201211016
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Production of Books
Topics
Procedure, penalties, and administration
Code sections
§ 6333
Ruling dated
February 14, 2012
Publicly released
March 16, 2012
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 2012, 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 2012
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 addresses a request to exhibit books and records under IRC § 6333. The advice states that these requests are procedures authorized by and contained in the Internal Revenue Code. On that basis, it concludes that the requests are exempt from the Right to Financial Privacy Act. The advice also notes that the same conclusion applies in the Tenth Circuit, where Neece generally continues to apply.

Ruling snapshot

  • Question: Are requests to exhibit books and records under § 6333 exempt from the Right to Financial Privacy Act?
  • Outcome: Advice given.
  • Key authorities: IRC § 6333; Right to Financial Privacy Act; Neece (10th Cir.)

Full text (IRS public release)

ID: CCA_2012021413540620 Number: 201211016
Release Date: 3/16/2012
Office: --------------
UILC: 6333.00-00

From: --------------------
Sent: Tuesday, February 14, 2012 1:54:39 PM
To: ------------------
Cc:
Subject: Form 2270

As you noted, requests to exhibit books and records made under section 6333 are a procedure
authorized by and contained in the Code and therefore exempt from the RFPA (and that is also true in the
10th Circuit where Neece continues to generally apply, as confirmed by --------.)
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