Ezel / IRS Rulings / 201239009

CCA 201239009: CCA addresses privilege claims for advisory opinions

Number
201239009
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Confidentiality and Disclosure of Returns and Return Information
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
August 8, 2012
Publicly released
September 28, 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 addressed whether advisory opinions are automatically protected in their entirety. The advice stated that parts of the opinions may be covered by the attorney-client or attorney work product privileges and referred to the Disclosure and Privacy Law Handbook for discussion of those privileges.

Ruling snapshot

  • Question: Are advisory opinions automatically protected in their entirety?
  • Outcome: Advice
  • Key authorities: IRC § 6103; attorney-client and attorney work product privileges

Full text (IRS public release)

ID: CCA_2012080810004550 Number: 201239009
Release Date: 9/28/2012
Office: ----------
UILC: 6103.00-00

From: -----------------------
Sent: Wednesday, August 08, 2012 10:01:10 AM
To: ------------------
Cc:
Subject: RE: FOIA request for advisory opinion

They are not automatically protected in their entirety. Parts of the opinions may be
covered by the attorney-client or attorney workproduct privileges. There is a pretty good
discussion of these privileges in the Disclosure and Privacy Law Handbook.

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