Ezel / IRS Rulings / 1239009
Chief Counsel Advice 1239009 Released September 28, 2012 Advice

CCA 1239009: CCA addresses privilege claims for advisory opinions

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This page covers one taxpayer's ruling from 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 resolved one taxpayer's situation on its specific facts, 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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