26 U.S.C. § 6110 — Public inspection of written determina-

Page 3486 TITLE 26—INTERNAL REVENUE CODE § 6110 the Internal Revenue Code of 1986 [formerly I.R.C. 1954], as added by subsection (a) of this section, shall apply only in respect of returns, statements, and other docu- ments relating to periods commencing after December 31, 1961. Paragraphs (2) and (3) of such section 6109(a) shall apply only in respect of returns, statements, or other documents relating to periods commencing after December 31, 1962.’’ IDENTITY PROTECTION PERSONAL IDENTIFICATION NUMBERS Pub. L. 116–25, title II, § 2005, July 1, 2019, 133 Stat. 1004, provided that: ‘‘(a) IN GENERAL.—Subject to subsection (b), the Sec- retary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the ‘Secretary’) shall establish a program to issue, upon the request of any individual, a number which may be used in connec- tion with such individual’s social security number (or other identifying information with respect to such indi- vidual as determined by the Secretary) to assist the Secretary in verifying such individual’s identity. ‘‘(b) REQUIREMENTS.— ‘‘(1) ANNUAL EXPANSION.—For each calendar year beginning after the date of the enactment of this Act [July 1, 2019], the Secretary shall provide numbers through the program described in subsection (a) to individuals residing in such States as the Secretary deems appropriate, provided that the total number of States served by such program during such year is greater than the total number of States served by such program during the preceding year. ‘‘(2) NATIONWIDE AVAILABILITY.—Not later than 5 years after the date of the enactment of this Act, the Secretary shall ensure that the program described in subsection (a) is made available to any individual re- siding in the United States.’’ AUDIT BY TIGTA Pub. L. 114–113, div. Q, title II, § 203(b), Dec. 18, 2015, 129 Stat. 3079, provided that: ‘‘Not later than 2 years after the date of the enactment of this Act [Dec. 18, 2015], and every 2 years thereafter, the Treasury Inspec- tor General for Tax Administration shall conduct an audit of the program of the Internal Revenue Service for the issuance of individual taxpayer identification numbers pursuant to section 6109(i) of the Internal Rev- enue Code of 1986 (as added by this section) and report the results of such audit to the Committee on Finance of the Senate and the Committee on the [sic] Ways and Means of the House of Representatives.’’ COMMUNITY-BASED CERTIFYING ACCEPTANCE AGENTS Pub. L. 114–113, div. Q, title II, § 203(c), Dec. 18, 2015, 129 Stat. 3079, as amended by Pub. L. 115–141, div. U, title I, § 101(g)(4), Mar. 23, 2018, 132 Stat. 1162, provided that: ‘‘The Secretary of the Treasury, or the Sec- retary’s delegate, shall maintain a program for train- ing and approving community-based certifying accept- ance agents for purposes of section 6109(i)(1) of the In- ternal Revenue Code of 1986 (as added by this section). Persons eligible to be acceptance agents under such program include— ‘‘(1) financial institutions (as defined in section 265(b)(5) of such Code and the regulations there- under), ‘‘(2) colleges and universities which are described in section 501(c)(3) of such Code and exempt from tax- ation under section 501(a) of such Code, ‘‘(3) Federal agencies (as defined in section 6402(h) of such Code), ‘‘(4) State and local governments, including agen- cies responsible for vital records, ‘‘(5) community-based organizations which are de- scribed in subsection (c)(3) or (d) of section 501 of such Code and exempt from taxation under section 501(a) of such Code, ‘‘(6) persons that provide assistance to taxpayers in the preparation of their tax returns, and ‘‘(7) other persons or categories of persons as au- thorized by regulations or other guidance of the Sec- retary of the Treasury.’’ ITIN STUDY Pub. L. 114–113, div. Q, title II, § 203(d), Dec. 18, 2015, 129 Stat. 3079, provided that: ‘‘(1) IN GENERAL.—The Secretary of the Treasury, or the Secretary’s delegate, shall conduct a study on the effectiveness of the application process for individual taxpayer identification numbers before the implemen- tation of the amendments made by this section [amending this section and section 6213 of this title], the effects of the amendments made by this section on such application process, the comparative effectiveness of an in-person review process for application versus other methods of reducing fraud in the ITIN program and improper payments to ITIN holders as a result, and possible administrative and legislative recommenda- tions to improve such process. ‘‘(2) SPECIFIC REQUIREMENTS.—Such study shall in- clude an evaluation of the following: ‘‘(A) Possible administrative and legislative rec- ommendations to reduce fraud and improper pay- ments through the use of individual taxpayer identi- fication numbers (hereinafter referred to as ‘ITINs’). ‘‘(B) If data supports an in-person initial review of ITIN applications to reduce fraud and improper pay- ments, the administrative and legislative steps need- ed to implement such an in-person initial review of ITIN applications, in conjunction with an expansion of the community-based certified acceptance agent program under subsection (c) [set out as a note above], with a goal of transitioning to such a pro- gram by 2020. ‘‘(C) Strategies for more efficient processing of ITIN applications. ‘‘(D) The acceptance agent program as in existence on the date of the enactment of this Act [Dec. 18, 2015] and ways to expand the geographic availability of agents through the community-based certified ac- ceptance agent program under subsection (c). ‘‘(E) Strategies for the Internal Revenue Service to work with other Federal agencies, State and local governments, and other organizations and persons de- scribed in subsection (c) to encourage participation in the community-based certified acceptance agent program under subsection (c) to facilitate in-person initial review of ITIN applications. ‘‘(F) Typical characteristics (derived from Form W–7 and other sources) of mail applications for ITINs as compared with typical characteristics of in-person applications. ‘‘(G) Typical characteristics (derived from 17 [sic] Form W–7 and other sources) of ITIN applications be- fore the Internal Revenue Service revised its applica- tion procedures in 2012 as compared with typical characteristics of ITIN applications made after such revisions went into effect. ‘‘(3) REPORT.—The Secretary, or the Secretary’s dele- gate, shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report detailing the study under paragraph (1) and its findings not later than 1 year after the date of the enactment of this Act [Dec. 18, 2015]. ‘‘(4) ADMINISTRATIVE STEPS.—The Secretary of the Treasury shall implement any administrative steps identified by the report under paragraph (3) not later than 180 days after submitting such report.’’ § 6110. Public inspection of written determina- tions (a) General rule Except as otherwise provided in this section, the text of any written determination and any background file document relating to such writ- ten determination shall be open to public in- Page 3487 TITLE 26—INTERNAL REVENUE CODE § 6110 spection at such place as the Secretary may by regulations prescribe. (b) Definitions For purposes of this section— (1) Written determination (A) In general The term ‘‘written determination’’ means a ruling, determination letter, technical ad- vice memorandum, or Chief Counsel advice. (B) Exceptions Such term shall not include any matter re- ferred to in subparagraph (C) or (D) of sec- tion 6103(b)(2). (2) Background file document The term ‘‘background file document’’ with respect to a written determination includes the request for that written determination, any written material submitted in support of the request, and any communication (written or otherwise) between the Internal Revenue Service and persons outside the Internal Rev- enue Service in connection with such written determination (other than any communication between the Department of Justice and the In- ternal Revenue Service relating to a pending civil or criminal case or investigation) re- ceived before issuance of the written deter- mination. (3) Reference and general written determina- tions (A) Reference written determination The term ‘‘reference written determina- tion’’ means any written determination which has been determined by the Secretary to have significant reference value. (B) General written determination The term ‘‘general written determination’’ means any written determination other than a reference written determination. (c) Exemptions from disclosure Before making any written determination or background file document open or available to public inspection under subsection (a), the Sec- retary shall delete— (1) the names, addresses, and other identi- fying details of the person to whom the writ- ten determination pertains and of any other person, other than a person with respect to whom a notation is made under subsection (d)(1), identified in the written determination or any background file document; (2) information specifically authorized under criteria established by an Executive order to be kept secret in the interest of national de- fense or foreign policy, and which is in fact properly classified pursuant to such Executive order; (3) information specifically exempted from disclosure by any statute (other than this title) which is applicable to the Internal Rev- enue Service; (4) trade secrets and commercial or financial information obtained from a person and privi- leged or confidential; (5) information the disclosure of which would constitute a clearly unwarranted inva- sion of personal privacy; (6) information contained in or related to ex- amination, operating, or condition reports prepared by, or on behalf of, or for use of an agency responsible for the regulation or super- vision of financial institutions; and (7) geological and geophysical information and data, including maps, concerning wells. The Secretary shall determine the appropriate extent of such deletions and, except in the case of intentional or willful disregard of this sub- section, shall not be required to make such dele- tions (nor be liable for failure to make dele- tions) unless the Secretary has agreed to such deletions or has been ordered by a court (in a proceeding under subsection (f)(3)) to make such deletions. (d) Procedures with regard to third party con- tacts (1) Notations If, before the issuance of a written deter- mination, the Internal Revenue Service re- ceives any communication (written or other- wise) concerning such written determination, any request for such determination, or any other matter involving such written deter- mination from a person other than an em- ployee of the Internal Revenue Service or the person to whom such written determination pertains (or his authorized representative with regard to such written determination), the In- ternal Revenue Service shall indicate, on the written determination open to public inspec- tion, the category of the person making such communication and the date of such commu- nication. (2) Exception Paragraph (1) shall not apply to any commu- nication made by the Chief of Staff of the Joint Committee on Taxation. (3) Disclosure of identity In the case of any written determination to which paragraph (1) applies, any person may file a petition in the United States Tax Court or file a complaint in the United States Dis- trict Court for the District of Columbia for an order requiring that the identity of any person to whom the written determination pertains be disclosed. The court shall order disclosure of such identity if there is evidence in the record from which one could reasonably con- clude that an impropriety occurred or undue influence was exercised with respect to such written determination by or on behalf of such person. The court may also direct the Sec- retary to disclose any portion of any other de- letions made in accordance with subsection (c) where such disclosure is in the public interest. If a proceeding is commenced under this para- graph, the person whose identity is subject to being disclosed and the person about whom a notation is made under paragraph (1) shall be notified of the proceeding in accordance with the procedures described in subsection (f)(4)(B) and shall have the right to intervene in the proceeding (anonymously, if appropriate). (4) Period in which to bring action No proceeding shall be commenced under paragraph (3) unless a petition is filed before Page 3488 TITLE 26—INTERNAL REVENUE CODE § 6110 the expiration of 36 months after the first day that the written determination is open to pub- lic inspection. (e) Background file documents Whenever the Secretary makes a written de- termination open to public inspection under this section, he shall also make available to any per- son, but only upon the written request of that person, any background file document relating to the written determination. (f) Resolution of disputes relating to disclosure (1) Notice of intention to disclose Except as otherwise provided by subsection (i), the Secretary shall upon issuance of any written determination, or upon receipt of a re- quest for a background file document, mail a notice of intention to disclose such determina- tion or document to any person to whom the written determination pertains (or a successor in interest, executor, or other person author- ized by law to act for or on behalf of such per- son). (2) Administrative remedies The Secretary shall prescribe regulations es- tablishing administrative remedies with re- spect to— (A) requests for additional disclosure of any written determination of any back- ground file document, and (B) requests to restrain disclosure. (3) Action to restrain disclosure (A) Creation of remedy Any person— (i) to whom a written determination per- tains (or a successor in interest, executor, or other person authorized by law to act for or on behalf of such person), or who has a direct interest in maintaining the con- fidentiality of any such written deter- mination or background file document (or portion thereof), (ii) who disagrees with any failure to make a deletion with respect to that por- tion of any written determination or any background file document which is to be open or available to public inspection, and (iii) who has exhausted his administra- tive remedies as prescribed pursuant to paragraph (2), may, within 60 days after the mailing by the Secretary of a notice of intention to disclose any written determination or background file document under paragraph (1), together with the proposed deletions, file a petition in the United States Tax Court (anony- mously, if appropriate) for a determination with respect to that portion of such written determination or background file document which is to be open to public inspection. (B) Notice to certain persons The Secretary shall notify any person to whom a written determination pertains (un- less such person is the petitioner) of the fil- ing of a petition under this paragraph with respect to such written determination or re- lated background file document, and any such person may intervene (anonymously, if appropriate) in any proceeding conducted pursuant to this paragraph. The Secretary shall send such notice by registered or cer- tified mail to the last known address of such person within 15 days after such petition is served on the Secretary. No person who has received such a notice may thereafter file any petition under this paragraph with re- spect to such written determination or back- ground file document with respect to which such notice was received. (4) Action to obtain additional disclosure (A) Creation of remedy Any person who has exhausted the admin- istrative remedies prescribed pursuant to paragraph (2) with respect to a request for disclosure may file a petition in the United States Tax Court or a complaint in the United States District Court for the District of Columbia for an order requiring that any written determination or background file document (or portion thereof) be made open or available to public inspection. Except where inconsistent with subparagraph (B), the provisions of subparagraphs (C), (D), (E), (F), and (G) of section 552(a)(4) of title 5, United States Code, shall apply to any pro- ceeding under this paragraph. The Court shall examine the matter de novo and with- out regard to a decision of a court under paragraph (3) with respect to such written determination or background file document, and may examine the entire text of such written determination or background file document in order to determine whether such written determination or background file document or any part thereof shall be open or available to public inspection under this section. The burden of proof with re- spect to the issue of disclosure of any infor- mation shall be on the Secretary and any other person seeking to restrain disclosure. (B) Intervention If a proceeding is commenced under this paragraph with respect to any written deter- mination or background file document, the Secretary shall, within 15 days after notice of the petition filed under subparagraph (A) is served on him, send notice of the com- mencement of such proceeding to all persons who are identified by name and address in such written determination or background file document. The Secretary shall send such notice by registered or certified mail to the last known address of such person. Any per- son to whom such determination or back- ground file document pertains may inter- vene in the proceeding (anonymously, if ap- propriate). If such notice is sent, the Sec- retary shall not be required to defend the ac- tion and shall not be liable for public disclo- sure of the written determination or back- ground file document (or any portion there- of) in accordance with the final decision of the court. (5) Expedition of determination The Tax Court shall make a decision with respect to any petition described in paragraph (3) at the earliest practicable date. Page 3489 TITLE 26—INTERNAL REVENUE CODE § 6110 (6) Publicity of Tax Court proceedings Notwithstanding sections 7458 and 7461, the Tax Court may, in order to preserve the ano- nymity, privacy, or confidentiality of any per- son under this section, provide by rules adopt- ed under section 7453 that portions of hearings, testimony, evidence, and reports in connection with proceedings under this section may be closed to the public or to inspection by the public. (g) Time for disclosure (1) In general Except as otherwise provided in this section, the text of any written determination or any background file document (as modified under subsection (c)) shall be open or available to public inspection— (A) no earlier than 75 days, and no later than 90 days, after the notice provided in subsection (f)(1) is mailed, or, if later, (B) within 30 days after the date on which a court decision under subsection (f)(3) be- comes final. (2) Postponement by order of court The court may extend the period referred to in paragraph (1)(B) for such time as the court finds necessary to allow the Secretary to com- ply with its decision. (3) Postponement of disclosure for up to 90 days At the written request of the person by whom or on whose behalf the request for the written determination was made, the period referred to in paragraph (1)(A) shall be ex- tended (for not to exceed an additional 90 days) until the day which is 15 days after the date of the Secretary’s determination that the transaction set forth in the written deter- mination has been completed. (4) Additional 180 days If— (A) the transaction set forth in the written determination is not completed during the period set forth in paragraph (3), and (B) the person by whom or on whose behalf the request for the written determination was made establishes to the satisfaction of the Secretary that good cause exists for ad- ditional delay in opening the written deter- mination to public inspection, the period referred to in paragraph (3) shall be further extended (for not to exceed an addi- tional 180 days) until the day which is 15 days after the date of the Secretary’s determina- tion that the transaction set forth in the writ- ten determination has been completed. (5) Special rules for certain written determina- tions, etc. Notwithstanding the provisions of paragraph (1), the Secretary shall not be required to make available to the public— (A) any technical advice memorandum, any Chief Counsel advice, and any related background file document involving any matter which is the subject of a civil fraud or criminal investigation or jeopardy or ter- mination assessment until after any action relating to such investigation or assessment is completed, or (B) any general written determination and any related background file document that relates solely to approval of the Secretary of any adoption or change of— (i) the funding method or plan year of a plan under section 412, (ii) a taxpayer’s annual accounting pe- riod under section 442, (iii) a taxpayer’s method of accounting under section 446(e), or (iv) a partnership’s or partner’s taxable year under section 706, but the Secretary shall make any such writ- ten determination and related background file document available upon the written re- quest of any person after the date on which (except for this subparagraph) such deter- mination would be open to public inspection. (h) Disclosure of prior written determinations and related background file documents (1) In general Except as otherwise provided in this sub- section, a written determination issued pursu- ant to a request made before November 1, 1976, and any background file document relating to such written determination shall be open or available to public inspection in accordance with this section. (2) Time for disclosure In the case of any written determination or background file document which is to be made open or available to public inspection under paragraph (1)— (A) subsection (g) shall not apply, but (B) such written determination or back- ground file document shall be made open or available to public inspection at the earliest practicable date after funds for that purpose have been appropriated and made available to the Internal Revenue Service. (3) Order of release Any written determination or background file document described in paragraph (1) shall be open or available to public inspection in the following order starting with the most recent written determination in each category: (A) reference written determinations issued under this title; (B) general written determinations issued after July 4, 1967; and (C) reference written determinations issued under the Internal Revenue Code of 1939 or corresponding provisions of prior law. General written determinations not described in subparagraph (B) shall be open to public in- spection on written request, but not until after the written determinations referred to in subparagraphs (A), (B), and (C) are open to public inspection. (4) Notice that prior written determinations are open to public inspection Notwithstanding the provisions of sub- sections (f)(1) and (f)(3)(A), not less than 90 days before making any portion of a written determination described in this subsection Page 3490 TITLE 26—INTERNAL REVENUE CODE § 6110 open to public inspection, the Secretary shall issue public notice in the Federal Register that such written determination is to be made open to public inspection. The person who re- ceived a written determination may, within 75 days after the date of publication of notice under this paragraph, file a petition in the United States Tax Court (anonymously, if ap- propriate) for a determination with respect to that portion of such written determination which is to be made open to public inspection. The provisions of subsections (f)(3)(B), (5), and (6) shall apply if such a petition is filed. If no petition is filed, the text of any written deter- mination shall be open to public inspection no earlier than 90 days, and no later than 120 days, after notice is published in the Federal Register. (5) Exclusion Subsection (d) shall not apply to any written determination described in paragraph (1). (i) Special rules for disclosure of Chief Counsel advice (1) Chief Counsel advice defined (A) In general For purposes of this section, the term ‘‘Chief Counsel advice’’ means written ad- vice or instruction, under whatever name or designation, prepared by any national office component of the Office of Chief Counsel which— (i) is issued to field or service center em- ployees of the Service or regional or dis- trict employees of the Office of Chief Counsel; and (ii) conveys— (I) any legal interpretation of a rev- enue provision; (II) any Internal Revenue Service or Office of Chief Counsel position or policy concerning a revenue provision; or (III) any legal interpretation of State law, foreign law, or other Federal law re- lating to the assessment or collection of any liability under a revenue provision. (B) Revenue provision defined For purposes of subparagraph (A), the term ‘‘revenue provision’’ means any existing or former internal revenue law, regulation, rev- enue ruling, revenue procedure, other pub- lished or unpublished guidance, or tax trea- ty, either in general or as applied to specific taxpayers or groups of specific taxpayers. (2) Additional documents treated as Chief Counsel advice The Secretary may by regulation provide that this section shall apply to any advice or instruction prepared and issued by the Office of Chief Counsel which is not described in paragraph (1). (3) Deletions for Chief Counsel advice In the case of Chief Counsel advice and re- lated background file documents open to pub- lic inspection pursuant to this section— (A) paragraphs (2) through (7) of subsection (c) shall not apply, but (B) the Secretary may make deletions of material in accordance with subsections (b) and (c) of section 552 of title 5, United States Code, except that in applying subsection (b)(3) of such section, no statutory provision of this title shall be taken into account. (4) Notice of intention to disclose (A) Nontaxpayer-specific Chief Counsel ad- vice In the case of Chief Counsel advice which is written without reference to a specific taxpayer or group of specific taxpayers— (i) subsection (f)(1) shall not apply; and (ii) the Secretary shall, within 60 days after the issuance of the Chief Counsel ad- vice, complete any deletions described in subsection (c)(1) or paragraph (3) and make the Chief Counsel advice, as so edited, open for public inspection. (B) Taxpayer-specific Chief Counsel advice In the case of Chief Counsel advice which is written with respect to a specific taxpayer or group of specific taxpayers, the Secretary shall, within 60 days after the issuance of the Chief Counsel advice, mail the notice re- quired by subsection (f)(1) to each such tax- payer. The notice shall include a copy of the Chief Counsel advice on which is indicated the information that the Secretary proposes to delete pursuant to subsection (c)(1). The Secretary may also delete from the copy of the text of the Chief Counsel advice any of the information described in paragraph (3), and shall delete the names, addresses, and other identifying details of taxpayers other than the person to whom the advice per- tains, except that the Secretary shall not de- lete from the copy of the Chief Counsel ad- vice that is furnished to the taxpayer any in- formation of which that taxpayer was the source. (j) Civil remedies (1) Civil action Whenever the Secretary— (A) fails to make deletions required in ac- cordance with subsection (c), or (B) fails to follow the procedures in sub- section (g) or (i)(4)(B), the recipient of the written determination or any person identified in the written deter- mination shall have as an exclusive civil rem- edy an action against the Secretary in the United States Court of Federal Claims, which shall have jurisdiction to hear any action under this paragraph. (2) Damages In any suit brought under the provisions of paragraph (1)(A) in which the Court deter- mines that an employee of the Internal Rev- enue Service intentionally or willfully failed to delete in accordance with subsection (c), or in any suit brought under subparagraph (1)(B) in which the Court determines that an em- ployee intentionally or willfully failed to act in accordance with subsection (g) or (i)(4)(B), the United States shall be liable to the person in an amount equal to the sum of— (A) actual damages sustained by the per- son but in no case shall a person be entitled to receive less than the sum of $1,000, and Page 3491 TITLE 26—INTERNAL REVENUE CODE § 6110 (B) the costs of the action together with reasonable attorney’s fees as determined by the Court. (k) Special provisions (1) Fees The Secretary is authorized to assess actual costs— (A) for duplication of any written deter- mination or background file document made open or available to the public under this section, and (B) incurred in searching for and making deletions required under subsection (c)(1) or (i)(3) from any written determination or background file document which is available to public inspection only upon written re- quest. The Secretary shall furnish any written deter- mination or background file document with- out charge or at a reduced charge if he deter- mines that waiver or reduction of the fee is in the public interest because furnishing such de- termination or background file document can be considered as primarily benefiting the gen- eral public. (2) Records disposal procedures Nothing in this section shall prevent the Secretary from disposing of any general writ- ten determination or background file docu- ment described in subsection (b) in accordance with established records disposition proce- dures, but such disposal shall, except as pro- vided in the following sentence, occur not ear- lier than 3 years after such written determina- tion is first made open to public inspection. In the case of any general written determination described in subsection (h), the Secretary may dispose of such determination and any related background file document in accordance with such procedures but such disposal shall not occur earlier than 3 years after such written determination is first made open to public in- spection if funds are appropriated for such purpose before January 20, 1979, or not earlier than January 20, 1979, if funds are not appro- priated before such date. The Secretary shall not dispose of any reference written deter- minations and related background file docu- ments. (3) Precedential status Unless the Secretary otherwise establishes by regulations, a written determination may not be used or cited as precedent. The pre- ceding sentence shall not apply to change the precedential status (if any) of written deter- minations with regard to taxes imposed by subtitle D of this title. (l) Section not to apply This section shall not apply to— (1) any matter to which section 6104 or 6105 applies, or (2) any— (A) written determination issued pursuant to a request made before November 1, 1976, with respect to the exempt status under sec- tion 501(a) of an organization described in section 501(c) or (d), the status of an organi- zation as a private foundation under section 509(a), or the status of an organization as an operating foundation under section 4942(j)(3), (B) written determination described in subsection (g)(5)(B) issued pursuant to a re- quest made before November 1, 1976, (C) determination letter not otherwise de- scribed in subparagraph (A), (B), or (E) issued pursuant to a request made before No- vember 1, 1976, (D) background file document relating to any general written determination issued before July 5, 1967, or (E) letter or other document described in section 6104(a)(1)(B)(iv) issued before Sep- tember 2, 1974 . (m) Exclusive remedy Except as otherwise provided in this title, or with respect to a discovery order made in con- nection with a judicial proceeding, the Sec- retary shall not be required by any Court to make any written determination or background file document open or available to public inspec- tion, or to refrain from disclosure of any such documents. (Added Pub. L. 94–455, title XII, § 1201(a), Oct. 4, 1976, 90 Stat. 1660; amended Pub. L. 97–164, title I, § 160(a)(9), Apr. 2, 1982, 96 Stat. 48; Pub. L. 98–620, title IV, § 402(28)(B), Nov. 8, 1984, 98 Stat. 3359; Pub. L. 105–206, title III, § 3509(a)–(c), July 22, 1998, 112 Stat. 772, 773; Pub. L. 106–170, title V, § 521(a)(2), Dec. 17, 1999, 113 Stat. 1925; Pub. L. 106–554, § 1(a)(7) [title III, §§ 304(c), 313(e)], Dec. 21, 2000, 114 Stat. 2763, 2763A–634, 2763A–643; Pub. L. 110–172, § 10(a), Dec. 29, 2007, 121 Stat. 2484; Pub. L. 115–141, div. U, title IV, § 401(a)(325)(A), Mar. 23, 2018, 132 Stat. 1199.) Editorial Notes REFERENCES IN TEXT The Internal Revenue Code of 1939, referred to in sub- sec. (h)(3)(C), is act Feb. 10, 1939, ch. 2, 53 Stat. 1. Prior to the enactment of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the 1939 Code was classified to former Title 26, Internal Revenue Code. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. PRIOR PROVISIONS A prior section 6110 was renumbered 6116 of this title. AMENDMENTS 2018—Subsec. (j)(1). Pub. L. 115–141, which directed amendment of subsec. (j)(1)(B) by substituting ‘‘United States Court of Federal Claims’’ for ‘‘United States Claims Court’’, was executed by making the substi- tution in concluding provisions of par. (1), to reflect the probable intent of Congress. 2007—Subsec. (i)(3). Pub. L. 110–172 inserted ‘‘and re- lated background file documents’’ after ‘‘Chief Counsel advice’’ in introductory provisions. 2000—Subsec. (b)(1). Pub. L. 106–554, § 1(a)(7) [title III, § 304(c)(1)], amended heading and text of par. (1) gen- erally. Prior to amendment, text read as follows: ‘‘The term ‘written determination’ means a ruling, deter- mination letter, technical advice memorandum, or Chief Counsel advice. Such term shall not include any advance pricing agreement entered into by a taxpayer and the Secretary and any background information re- lated to such agreement or any application for an ad- vance pricing agreement.’’ Subsec. (g)(5)(A). Pub. L. 106–554, § 1(a)(7) [title III, § 313(e)], inserted ‘‘, any Chief Counsel advice,’’ after ‘‘technical advice memorandum’’. Page 3492 TITLE 26—INTERNAL REVENUE CODE § 6111 Subsec. (l)(1). Pub. L. 106–554, § 1(a)(7) [title III, § 304(c)(2)], inserted ‘‘or 6105’’ after ‘‘6104’’. 1999—Subsec. (b)(1). Pub. L. 106–170 inserted at end ‘‘Such term shall not include any advance pricing agreement entered into by a taxpayer and the Sec- retary and any background information related to such agreement or any application for an advance pricing agreement.’’ 1998—Subsec. (b)(1). Pub. L. 105–206, § 3509(a), sub- stituted ‘‘technical advice memorandum, or Chief Counsel advice’’ for ‘‘or technical advice memo- randum’’. Subsec. (f)(1). Pub. L. 105–206, § 3509(c)(1), substituted ‘‘Except as otherwise provided by subsection (i), the Secretary’’ for ‘‘The Secretary’’. Subsec. (i). Pub. L. 105–206, § 3509(b), added subsec. (i). Former subsec. (i) redesignated (j). Subsec. (j). Pub. L. 105–206, § 3509(b), redesignated sub- sec. (i) as (j). Former subsec. (j) redesignated (k). Subsec. (j)(1)(B), (2). Pub. L. 105–206, § 3509(c)(2), sub- stituted ‘‘subsection (g) or (i)(4)(B)’’ for ‘‘subsection (g)’’. Subsec. (k). Pub. L. 105–206, § 3509(b), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l). Subsec. (k)(1)(B). Pub. L. 105–206, § 3509(c)(3), sub- stituted ‘‘subsection (c)(1) or (i)(3)’’ for ‘‘subsection (c)’’. Subsecs. (l), (m). Pub. L. 105–206, § 3509(b), redesig- nated subsecs. (k) and (l) as (l) and (m), respectively. 1984—Subsec. (f)(5). Pub. L. 98–620 struck out provi- sion that the Court of Appeals had to expedite any re- view of such decision in every way possible. 1982—Subsec. (i)(1). Pub. L. 97–164 substituted ‘‘United States Claims Court’’ for ‘‘Court of Claims’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2007 AMENDMENT Pub. L. 110–172, § 10(b), Dec. 29, 2007, 121 Stat. 2484, pro- vided that: ‘‘The amendment made by this section [amending this section] shall take effect as if included in the provision of the Internal Revenue Service Re- structuring and Reform Act of 1998 [Pub. L. 105–206] to which it relates.’’ EFFECTIVE DATE OF 2000 AMENDMENT Pub. L. 106–554, § 1(a)(7) [title III, § 304(d)], Dec. 21, 2000, 114 Stat. 2763, 2763A–634, provided that: ‘‘The amendments made by this section [enacting section 6105 of this title and amending this section and section 6103 of this title] shall take effect on the date of the en- actment of this Act [Dec. 21, 2000].’’ Amendment by section 1(a)(7) [title III, § 313(e)] of Pub. L. 106–554 effective as if included in the provisions of the Internal Revenue Service Restructuring and Re- form Act of 1998, Pub. L. 105–206, to which such amend- ment relates, see section 1(a)(7) [title III, § 313(f)] of Pub. L. 106–554, set out as a note under section 6015 of this title. EFFECTIVE DATE OF 1998 AMENDMENT Pub. L. 105–206, title III, § 3509(d), July 22, 1998, 112 Stat. 774, provided that: ‘‘(1) IN GENERAL.—Except as otherwise provided in this subsection, the amendments made by this section [amending this section] shall apply to any Chief Coun- sel advice issued more than 90 days after the date of the enactment of this Act [July 22, 1998]. ‘‘(2) TRANSITION RULES.—The amendments made by this section shall apply to any Chief Counsel advice issued after December 31, 1985, and before the 91st day after the date of the enactment of this Act [July 22, 1998] by the offices of the associate chief counsel for do- mestic, employee benefits and exempt organizations, and international, except that any such Chief Counsel advice shall be treated as made available on a timely basis if such advice is made available for public inspec- tion not later than the following dates: ‘‘(A) One year after the date of the enactment of this Act [July 22, 1998], in the case of all litigation guideline memoranda, service center advice, tax liti- gation bulletins, criminal tax bulletins, and general litigation bulletins. ‘‘(B) Eighteen months after such date of enactment, in the case of field service advice and technical as- sistance to the field issued on or after January 1, 1994. ‘‘(C) Three years after such date of enactment, in the case of field service advice and technical assist- ance to the field issued on or after January 1, 1992, and before January 1, 1994. ‘‘(D) Six years after such date of enactment, in the case of any other Chief Counsel advice issued after December 31, 1985. ‘‘(3) DOCUMENTS TREATED AS CHIEF COUNSEL ADVICE.— If the Secretary of the Treasury by regulation provides pursuant to section 6110(i)(2) of the Internal Revenue Code of 1986, as added by this section, that any addi- tional advice or instruction issued by the Office of Chief Counsel shall be treated as Chief Counsel advice, such additional advice or instruction shall be made available for public inspection pursuant to section 6110 of such Code, as amended by this section, only in ac- cordance with the effective date set forth in such regu- lation. ‘‘(4) CHIEF COUNSEL ADVICE TO BE AVAILABLE ELEC- TRONICALLY.—The Internal Revenue Service shall make any Chief Counsel advice issued more than 90 days after the date of the enactment of this Act [July 22, 1998] and made available for public inspection pursuant to sec- tion 6110 of such Code, as amended by this section, also available by computer telecommunications within 1 year after issuance.’’ EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98–620, set out as an Effective Date note under section 1657 of Title 28, Judiciary and Judicial Procedure. EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97–164 effective Oct. 1, 1982, see section 402 of Pub. L. 97–164, set out as a note under section 171 of Title 28, Judiciary and Judicial Proce- dure. EFFECTIVE DATE Pub. L. 94–455, title XII, § 1201(e), Oct. 4, 1976, 90 Stat. 1667, provided that: ‘‘Except as otherwise provided in this section [enacting this section and provisions set out below], the amendments made by this section shall take effect on November 1, 1976.’’ PENDING REQUESTS Pub. L. 94–455, title XII, § 1201(b), Oct. 4, 1976, 90 Stat. 1667, provided that: ‘‘Any written determination or background file document which is the subject of a ju- dicial proceeding pursuant to section 552 of title 5, United States Code, commenced before January 1, 1976, shall not be treated as a written determination subject to subsection (h)(1) [subsec. (h)(1) of this section], but shall be available to the complainant along with the background file document, if requested, as soon as practicable after July 1, 1976.’’ § 6111. Disclosure of reportable transactions (a) In general Each material advisor with respect to any re- portable transaction shall make a return (in such form as the Secretary may prescribe) set- ting forth— (1) information identifying and describing the transaction, (2) information describing any potential tax benefits expected to result from the trans- action, and (3) such other information as the Secretary may prescribe.