26 USC 6110
Listed by: NARA Registry, DoD Registry, Related authorities
Designation evidence
- NARA authority row: 26 USC 6110 | status: Specified | banner: CUI//SP-WDT.
- NARA sanctions field: 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431.
- DoD authority row: 26 USC 6110. DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
- Related authority evidence: 26 USC 6110 | status: Specified | banner: CUI//SP-WDT | sanctions: 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431
- Related authority evidence: DoD lists this authority for the category; the linked authority text is extracted below when available.
- Registry designation context: Specified, CUI//SP-WDT. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.
- Registry designation for this category is Specified with banner CUI//SP-WDT.
Extracted authority meaning
- Page 3312 TITLE 26—INTERNAL REVENUE CODE § 6110
- Registry designation context: Specified, CUI//SP-WDT. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.
Operating conditions
- NARA category scope used with this authority: Rulings, determination letters, technical advice memoranda or Chief Counsel Advice, as those terms are defined in Treasury Regulation 301.6110-2, which are made available for public inspection subject to the withholding of certain types of data as enumerated in Treasury Regulation 301-6110.
- DoD category scope used with this authority: Rulings, determination letters, technical advice memoranda or Chief Counsel Advice, as those terms are defined in Treasury Regulation 301.6110-2, which are made available for public inspection subject to the withholding of certain types of data as enumerated in Treasury Regulation 301-6110.
- 26 USC 6110 | status: Specified | banner: CUI//SP-WDT | sanctions: 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431
- DoD lists this authority for the category; the linked authority text is extracted below when available.
- NARA registry status: Specified. Per-authority NARA status values: Specified. NARA banner marking evidence: CUI//SP-WDT. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
- NARA category scope: Rulings, determination letters, technical advice memoranda or Chief Counsel Advice, as those terms are defined in Treasury Regulation 301.6110-2, which are made available for public inspection subject to the withholding of certain types of data as enumerated in Treasury Regulation 301-6110.
- Extracted authority condition: Persons eligible to be accept- ance 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 S TUDY Pub.
- Extracted authority condition: (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 identify- ing details of the person to whom the written determination pertains and of any other per- son, 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 Reve- nue 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;...
- Extracted authority condition: 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.’’ C OMMUNITY-BASEDCERTIFIEDACCEPTANCEAGENTS Pub.
- Extracted authority condition: 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.
- Extracted authority condition: (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 reve- nue 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.
- Extracted authority condition: (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.
Safeguarding and dissemination controls
- NARA registry control evidence: status Specified; banner marking CUI//SP-WDT.
- Nara basic or specified: Specified
- Nara authority rows: 26 USC 6110 | status: Specified | banner: CUI//SP-WDT | sanctions: 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431
- Nara banner markings: CUI//SP-WDT
- Nara sanctions: 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431
- No DoD required dissemination control is listed on the registry page. Apply approved limited dissemination controls only when required or permitted by the designating agency or governing authority.
- Use the registry assertions, NARA authority rows, DoD authorities, DoD policies, warning statements, required dissemination controls, and examples first. Where the cited authority does not specify a handling detail, apply CUI Basic safeguards and dissemination rules so long as they do not conflict with the authority or agency-specific controls.
- Extracted authority control: (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 identify- ing details of the person to whom the written determination pertains and of any other per- son, 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 Reve- nue 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;...
- Extracted authority control: (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.
- Extracted authority control: (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 is- sued under this title; (B) general written determinations issued after July 4, 1967; and (C) reference written determinations is- sued under the Internal Revenue Code of 1939 or corresponding provisions of prior law.
- Extracted authority control: (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.
- Extracted authority control: 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- spection at such place as the Secretary may by regulations prescribe.
- Extracted authority control: Page 3313 TITLE 26—INTERNAL REVENUE CODE § 6110 (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 Reve- nue 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.
- Extracted authority control: 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.
Authority excerpts
Most relevant extracted authority passage(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 identify- ing details of the person to whom the written determination pertains and of any other per- son, 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 Reve- nue 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;...
Extracted authority passage 2(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.
Extracted authority passage 3(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 is- sued under this title; (B) general written determinations issued after July 4, 1967; and (C) reference written determinations is- sued under the Internal Revenue Code of 1939 or corresponding provisions of prior law.
Extracted authority passage 4(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.
Extracted authority passage 5Public 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- spection at such place as the Secretary may by regulations prescribe.
Extracted authority passage 6Persons eligible to be accept- ance 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 S TUDY Pub.