DISCLOSURE OF CHIEF COUNSEL ADVICE.

SEC. 3509. DISCLOSURE OF CHIEF COUNSEL ADVICE. (a) In General.— Section 6110(b)(1) (defining written determination) is amended by striking “or technical advice memorandum” and inserting “technical advice memorandum, or Chief Counsel advice”. (b) Chief Counsel Advice.— Section 6110 (relating to public inspection of written determinations) is amended by redesignating subsections (i), (j), (k), and (1) as subsections (j), (k), (1), and (m), respectively, and by inserting after subsection (h) the following new subsection: “(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 advice 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 employees of the Service or regional or district employees of the Office of Chief Counsel; and “(ii) conveys— “(I) any legal interpretation of a revenue 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 relating to the assessment or collection of any liability under a revenue provision.112 STAT. 773 “(B) Revenue provision defined.— For purposes of subparagraph (A), the term ‘revenue provision’ means any existing or former internal revenue law, regulation, revenue ruling, revenue procedure, other published or unpublished guidance, or tax treaty, either in general or as applied to specific taxpayers or groups of specific taxpayers.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 open to public 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 advice.— 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 advice, 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 required by subsection (f)(1) to each such taxpayer. 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 pertains, except that the Secretary shall not delete from the copy of the Chief Counsel advice that is furnished to the taxpayer any information of which that taxpayer was the source.”. (c) Conforming Amendments.— (1) Section 6110(f)(1) is amended by striking “The Secretary” and inserting “Except as otherwise provided by subsection (i), the Secretary”. (2) Paragraphs (1)(B) and (2) of section 6110(j)(1), as redesignated by this section, are amended by striking “subsection (g)” each place it appears and inserting “subsection (g) or (i)(4)(B)”.112 STAT. 774 (3) Section 6110(k)(1)(B), as so redesignated, is amended by striking “subsection (c)” and inserting “subsection (c)(1) or (i)(3)”. (d) Effective Dates.— (1) In general.— Except as otherwise provided in this subsection, the amendments made by this section shall apply to any Chief Counsel advice issued more than 90 days after the date of the enactment of this Act. (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 by the offices of the associate chief counsel for domestic, 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 inspection not later than the following dates: (A) One year after the date of the enactment of this Act, in the case of all litigation guideline memoranda, service center advice, tax litigation 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 assistance 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 assistance 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 additional 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 accordance with the effective date set forth in such regulation. (4) Chief counsel advice to be available electronically.— The Internal Revenue Service shall make any Chief Counsel advice issued more than 90 days after the date of the enactment of this Act and made available for public inspection pursuant to section 6110 of such Code, as amended by this section, also available by computer telecommunications within 1 year after issuance.