Ezel / IRS Rulings / 202118011

Additional nondisclosure language accepted

Number
202118011
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Disclosure to Contractors
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
February 13, 2020
Publicly released
May 7, 2021
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 2021, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

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

This brief Chief Counsel email reviews additional language for a nondisclosure agreement. The writer states that the language looked good and planned to contact a redacted party again. The writer also noted uncertainty about how extensively that party reviewed agreements of this kind. The public release contains no agreement text or further legal analysis.

Ruling snapshot

  • Question: Was the additional nondisclosure-agreement language acceptable?
  • Outcome: Advice given: yes.
  • Key authorities: UILC 6103.14-00, disclosure to contractors

Full text (IRS public release)

ID: CCA_2020021313435143
UILC: 6103.14-00

Number: 202118011
Release Date: 5/7/2021
From:
Sent: Thursday, February 13, 2020 1:43:51 PM
To:
Cc:
Bcc:
Subject: RE: NDA

The additional language looks good to me. I will reach out again to -----------------------. I
really don’t know to what extent they review these types of agreements.

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace