What happens if the IRS refuses to disclose a written determination or redacts too much?

Under IRC 6110(f), the IRS must give the taxpayer advance notice before a written determination is made publicly available, including notice of what information the IRS proposes to delete. If the taxpayer believes the IRS is not deleting enough identifying information, the taxpayer may propose additional deletions and, if the IRS refuses, may seek judicial review. The Tax Court has jurisdiction to review the IRS's disclosure decisions under IRC 6110. The taxpayer must file a petition in Tax Court within 60 days of receiving notice that the IRS has refused a proposed deletion. This 60-day window is jurisdictional: missing it forfeits the right to judicial review of the deletion dispute. Separately, if a third party (such as a journalist or researcher) believes the IRS is wrongly withholding a written determination entirely, that person may also seek judicial review under the IRC 6110 framework.

What is an action on decision (AOD) and how does it relate to IRC 6110?

An action on decision (AOD) is a document in which the IRS Chief Counsel announces the IRS's position following an adverse court decision -- that is, a decision the IRS lost. The AOD states whether the IRS will (a) acquiesce in the court's holding (meaning it will follow the decision in other cases), (b) nonacquiesce (meaning it disagrees with the holding and will continue to litigate the issue), or (c) acquiesce in result only (meaning it accepts the outcome for the specific taxpayer but not the court's reasoning). AODs are publicly available and are listed in the IRS Written Determination database. They are important research tools because a nonacquiescence tells practitioners that the IRS will continue to challenge that position in other taxpayers' cases, even after losing in court. Like other IRC 6110 documents, AODs are not themselves precedential, but they are highly significant evidence of IRS litigation posture.

What is a general counsel memorandum (GCM) and is it still issued?

A general counsel memorandum (GCM) was a formal legal memorandum issued by the IRS General Counsel (now the Chief Counsel) analyzing legal issues of general importance to IRS administration, often in connection with the issuance of revenue rulings or other published guidance. GCMs were a major category of internal Chief Counsel analysis from the mid-20th century through the 1990s. Following the RRA 98 reorganization, the IRS discontinued issuing formal GCMs as a document category; they have been replaced by the CCA framework for internal legal guidance. However, a substantial historical body of GCMs remains publicly available through the IRC 6110 database and through tax research databases. Historical GCMs are valuable for understanding the legal reasoning behind pre-1998 revenue rulings, particularly for recurring issues in estate planning, corporate reorganizations, and tax-exempt organizations.

IRC 6110 Public Inspection: PLR, TAM, CCA Guide

Q: What information does the IRS redact from a PLR before public disclosure?

Under IRC 6110(c), the IRS is required to delete from a written determination before it is made publicly available: (1) the name, address, and any other identifying information with respect to the person to whom the written determination pertains or to any other person identified in the written determination; (2) information identifying any tax return or return information (as protected under IRC 6103); and (3) any information that would constitute a clearly unwarranted invasion of personal privacy. Before the IRS makes the document available, it notifies the taxpayer and gives the taxpayer an opportunity under IRC 6110(f) to propose additional deletions. The taxpayer may propose deletions; the IRS must consider them but is not required to accept all proposed redactions. If the taxpayer disagrees with the IRS's redaction decisions, the taxpayer may seek Tax Court review within 60 days of the notice.

Q: What is a technical advice memorandum (TAM) and when does the IRS issue one?

A technical advice memorandum (TAM) is a written statement issued by the IRS National Office in response to a request from an IRS examination or appeals office for guidance on how to handle a specific issue arising in the examination or appeal of a taxpayer's return. Unlike a PLR, which the taxpayer requests before a transaction occurs, a TAM is issued during an active examination and arises at the request of the IRS (although a taxpayer under examination may also request that the revenue agent seek a TAM). TAMs address questions of established law, whereas PLRs more commonly address proposed transactions. TAMs are publicly available under IRC 6110 after redaction, and they are listed in the IRS Written Determination database by document number. Like PLRs, TAMs are not precedential.

Q: What is field service advice (FSA) and is it still being issued?

Field service advice (FSA) was a category of written guidance that the IRS Office of Chief Counsel provided to IRS field agents and attorneys before the RRA 98 reorganization in 1998. FSAs addressed legal questions arising in the field examination context, similar in purpose to what CCAs do today. FSAs were brought within the IRC 6110 public inspection framework following litigation that established they were written determinations subject to disclosure. The IRS no longer issues documents labeled 'FSA' as a formal category; the CCA has replaced it. However, a large body of historical FSAs from before 1998 remains publicly available in the IRS Written Determination database and continues to be a useful research resource for understanding IRS legal analysis of older fact patterns and recurring issues. Practitioners should note that FSAs, like all other written determinations, are not precedential.

Q: What documents are NOT covered by IRC 6110?

IRC 6110 covers written determinations issued to specific taxpayers or addressing specific fact patterns arising in IRS field operations. Several important categories of IRS guidance are publicly available but are NOT IRC 6110 documents: Revenue Rulings (published in the Internal Revenue Bulletin as authoritative IRS interpretations of law applied to hypothetical facts -- these are precedential); Revenue Procedures (published in the IRB as official statements of IRS procedure); IRS Notices and Announcements (published in the IRB as interim guidance and alerts); and Regulations (the Treasury's binding rules under the Administrative Procedure Act). These documents are published in the Internal Revenue Bulletin and are available on IRS.gov, but they derive their authority from the APA rulemaking process or the Commissioner's general authority to publish guidance, not from IRC 6110's public inspection mandate. Tax practitioners must distinguish between IRC 6110 documents (non-precedential) and published IRB guidance (precedential to varying degrees).

Q: How do I request a private letter ruling and what does it cost?

To request a PLR, a taxpayer or the taxpayer's authorized representative submits a ruling request to the IRS National Office in accordance with the procedures set out in the current annual Rev. Proc. (Rev. Proc. 2026-1 for calendar year 2026). The request must include: a complete statement of all relevant facts; a description of the business reasons for the transaction; a statement of the legal issues and the taxpayer's legal analysis; a draft of the ruling requested; and a user fee. The user fee is set in a fee schedule published in Rev. Proc. 2026-1 and varies based on the issue category and the taxpayer's gross income. Verify the current fee schedule in Rev. Proc. 2026-1 at IRS.gov before submitting -- fee amounts are updated annually and submitting an incorrect fee can delay processing. The IRS has discretion to decline to rule on certain issues (the annual Rev. Proc. includes a 'no-rule' list), and certain issues require pre-submission conferences before a request is accepted.

Q: How long does it take to get a PLR from the IRS in 2026?

PLR processing times have varied significantly in recent years. The IRS has reported extended processing timelines in 2025 and 2026, partly due to staffing reductions affecting the IRS Advance Ruling branch and other Chief Counsel offices. Practitioners should verify current estimated processing times directly at IRS.gov before committing a client to a transaction timeline that depends on receiving a ruling before closing. Rev. Proc. 2026-1 describes the IRS's stated process and what a taxpayer can do to facilitate processing, but it does not guarantee a specific turnaround time. For transactions with hard closing deadlines, practitioners should consider whether to proceed without a ruling (with appropriate opinion support) rather than assuming a ruling will arrive in time.

1. Overview: The General Rule Under IRC 6110(a)

IRC 6110(a) establishes a deceptively simple rule: "Except as otherwise provided in this section, the text of any written determination and any background file document relating to such written determination shall be open to public inspection at such place as the Secretary may by regulations prescribe." That single sentence is the legal foundation of one of the most practically important tax research tools practitioners use every day.

Before Congress enacted IRC 6110 in 1976, the IRS issued private letter rulings, technical advice memoranda, and other written guidance as internal communications that taxpayers and practitioners had no systematic right to see. A taxpayer who received a favorable ruling on a proposed transaction could keep it private; competitors and other taxpayers with identical fact patterns had no access to the IRS's analysis. Litigation -- most notably Tax Analysts and Advocates v. IRS -- forced the IRS to begin disclosing these documents, and Congress codified and structured that obligation in IRC 6110.

The practical significance of IRC 6110 is not that written determinations carry binding authority -- they do not. Under IRC 6110(k)(3), a written determination may not be used or cited as precedent. A private letter ruling binds the IRS only with respect to the taxpayer who requested it, and only for the specific transaction described. What written determinations provide is something equally valuable in practice: the best publicly available evidence of how IRS lawyers and administrators actually analyze specific fact patterns. A body of PLRs reaching consistent conclusions on a type of transaction tells a practitioner something significant about where the IRS stands administratively, even if none of those PLRs is binding on the IRS in the client's case.

This guide covers the types of written determinations subject to IRC 6110, the redaction process, how to request a PLR under Rev. Proc. 2026-1, the reliance rules under IRC 6110(k)(3), the distinction between IRC 6110 and FOIA, the Tax Court challenge procedure, and a practitioner research strategy for using the IRS Written Determination database effectively.

2. Types of Written Determinations Covered by IRC 6110

IRC 6110(b)(1) defines "written determination" broadly to include any ruling, determination letter, technical advice memorandum, or chief counsel advice. The practical categories practitioners encounter most frequently are described below. It is important to distinguish these IRC 6110 documents from published IRS guidance (Revenue Rulings, Revenue Procedures, Notices, Announcements, and Regulations), which derives its authority from a different legal basis and has different precedential weight.

Private Letter Rulings (PLRs)

A PLR is a written statement issued by the IRS National Office to a specific taxpayer, describing how the IRS will treat a proposed transaction for federal tax purposes. The taxpayer submits a ruling request before the transaction occurs, the IRS analyzes the specific facts presented, and the ruling is issued only to that taxpayer. PLRs are covered by IRC 6110(b)(1)(A). After redaction of identifying information, PLRs are made available in the IRS Written Determination database, typically within several months of issuance. They are identified by a nine-digit document number (the first two digits represent the year, the next two the week of issuance, and the remaining digits a sequential number).

Technical Advice Memoranda (TAMs)

A TAM is issued by the IRS National Office in response to a request from an IRS examination or appeals function for technical guidance on a specific legal question arising in an active case. Unlike PLRs, which are requested by the taxpayer before a transaction, TAMs arise during an examination or appeal and address questions of established law. A taxpayer under examination may request that the examining agent seek a TAM, but the agent is not required to agree. TAMs are covered by IRC 6110(b)(1)(B) and are publicly available after redaction.

Chief Counsel Advice (CCA)

CCA is a broad category that includes written advice issued by the Office of Chief Counsel to IRS field attorneys and agents -- advice interpreting tax law, coordinating litigation positions, and resolving legal questions that arise in field operations. Congress brought CCA within the IRC 6110 public inspection framework through the IRS Restructuring and Reform Act of 1998. CCAs are valuable research tools because they reveal how IRS lawyers reason through contested legal issues in real-world field contexts. They are available in the Written Determination database and are not precedential.

Field Service Advice (FSA)

FSA was the predecessor to CCA -- a category of Chief Counsel guidance to field agents that predated the 1998 reorganization. FSAs were brought within the IRC 6110 framework through litigation after the IRS initially resisted disclosure. The IRS no longer issues documents formally labeled "FSA"; the CCA framework replaced it. A large historical body of FSAs from before 1998 remains available in the Written Determination database and continues to be a valuable research resource for recurring issues analyzed under prior statutory versions or older regulatory frameworks.

PRACTITIONER NOTE: FSAs and CCAs Have Different Redaction and Availability Timelines

CCAs and FSAs are also IRC 6110 documents, but their redaction procedures and availability timelines have historically differed from PLRs and TAMs. CCAs were brought within the IRC 6110 framework in 1998 and have sometimes been subject to longer processing and redaction timelines before reaching the public database. Practitioners researching a narrow issue may find that a relevant CCA is not yet posted, or that significant portions have been redacted. If a CCA identified in a secondary source is not available in the IRS database, a FOIA request for the specific document may be appropriate. Verify current availability and redaction practices for CCAs at IRS.gov.

Actions on Decisions (AODs) and General Counsel Memoranda (GCMs)

AODs are documents in which Chief Counsel announces whether the IRS will acquiesce, nonacquiesce, or acquiesce in result only following an adverse court decision. A nonacquiescence signals that the IRS intends to continue litigating the issue against other taxpayers. GCMs were formal legal memoranda analyzing issues underlying revenue rulings and other published guidance, issued through the 1990s. Both categories are publicly available through the IRC 6110 database and are valuable research tools, particularly for understanding older authority.

What IRC 6110 Does NOT Cover: Published IRB Guidance

Revenue Rulings, Revenue Procedures, IRS Notices, and IRS Announcements are published in the Internal Revenue Bulletin and are publicly available -- but they are not IRC 6110 documents. They derive their authority from the Commissioner's general authority to publish guidance and, for regulations, from the APA notice-and-comment process. Revenue Rulings carry the highest precedential weight among published administrative guidance: they may be cited and relied on by all taxpayers as statements of the IRS's legal interpretation of a specific fact pattern. Revenue Procedures set out IRS procedural rules and practice guidance. Neither category triggers the IRC 6110 redaction mechanism, because they are not issued to specific taxpayers. Practitioners must be careful not to conflate the two categories: citing a Revenue Ruling as authority is appropriate; citing a PLR as authority is an error.

3. The Redaction Process Under IRC 6110(c) and IRC 6110(f)

IRC 6110(c) specifies the categories of information the IRS must delete from a written determination before making it publicly available. The required deletions include: (1) names, addresses, and other information identifying the person to whom the determination pertains or any other identified person; (2) information identifying any specific tax return or any return information protected under IRC 6103; (3) any identifying information with respect to any pending civil or criminal proceeding; (4) trade secrets and commercial or financial information that is privileged or confidential; and (5) any other information the disclosure of which would constitute a clearly unwarranted invasion of personal privacy.

The disclosure of tax return information is itself protected by IRC 6103, which establishes the general confidentiality of tax returns and return information and sets out limited exceptions. The redaction obligation under IRC 6110(c) works in tandem with IRC 6103: any information that would constitute "return information" within the meaning of IRC 6103 must be redacted from the written determination before public disclosure.

Background File Documents

IRC 6110(a) makes not only the written determination itself but also "any background file document" open to public inspection. A background file document includes written requests for a written determination submitted by the taxpayer (the ruling request itself), related correspondence between the taxpayer or the taxpayer's representative and the IRS, and any documents submitted in connection with the request. These background documents, once redacted, provide important context for understanding how the IRS reached its conclusion in the ruling.

The Taxpayer's Right to Propose Deletions

Under IRC 6110(f), before the IRS makes a written determination available to the public, it must: (1) notify the person who requested the written determination that it intends to disclose the document; (2) provide that person with a copy of the document as proposed to be disclosed; and (3) allow the person a reasonable time (generally 20 days from the date of the notice) to propose additional deletions of information the person believes identifies them.

The taxpayer's ability to propose deletions is a critical procedural protection for taxpayers who obtained favorable rulings -- it allows the taxpayer to flag information that the IRS may have overlooked in its initial redaction, such as an unusual business structure or a highly specific fact pattern that, even without the taxpayer's name, could allow identification. The IRS is required to consider proposed deletions but is not obligated to accept all of them.

CRITICAL: The 60-Day Tax Court Jurisdiction Window Is Not Tolled

If the IRS declines to make a proposed deletion, it must notify the taxpayer, and the taxpayer then has 60 days to file a petition in the Tax Court challenging the IRS's refusal. This 60-day window is jurisdictional: if the taxpayer misses it, the Tax Court has no authority to hear the disclosure challenge, regardless of the merits. Practitioners advising clients on PLR disclosure issues must calendar this deadline immediately upon receipt of the IRS's notice refusing a proposed deletion and treat it with the same priority as a Tax Court petition deadline in a deficiency case.

After the taxpayer's response period and any Tax Court challenge, the IRS makes the redacted written determination available in the Written Determination database. The timing from issuance to public availability varies by document type and volume; PLRs are often available within a few months of issuance, while backlogs in redaction processing can delay availability.

4. Requesting a PLR: Rev. Proc. 2026-1 and Current Practice

Rev. Proc. 2026-1 is the current controlling authority for all aspects of the private letter ruling request process for calendar year 2026. It is published annually in the first Internal Revenue Bulletin of the year and supersedes the prior year's revenue procedure in its entirety. Practitioners who worked from Rev. Proc. 2025-1 must verify that the specific procedural requirements, fee schedule, and no-rule list they relied on have not changed in the current version.

Content Requirements for a PLR Request

Rev. Proc. 2026-1 specifies the required contents of a ruling request in detail. The core elements include:

A complete statement of all relevant facts, including copies of all relevant documents (contracts, organizational agreements, corporate resolutions)
A description of the business purpose for the proposed transaction
A statement of the issues for which a ruling is requested and a presentation of the taxpayer's legal analysis, including applicable statutes, regulations, revenue rulings, cases, and other authority
A statement of the taxpayer's conclusion on each issue
A draft of the ruling the taxpayer is requesting (the "representations" or "conclusions" section)
A penalties-of-perjury statement signed by the taxpayer (not just the representative)
A properly executed power of attorney (Form 2848) if a representative is filing
The correct user fee (see below)

FEE VERIFICATION REQUIRED: Rev. Proc. 2026-1 User Fee Schedule

The user fee for a PLR request is set in the fee schedule published in Rev. Proc. 2026-1 and varies based on the issue type and the taxpayer's gross income. The fee schedule is updated annually. Submitting an incorrect fee amount will not automatically result in denial, but it will delay processing while the IRS requests the correct amount. Verify the current fee schedule directly in Rev. Proc. 2026-1 at IRS.gov before submitting any ruling request. Do not rely on fee amounts from a prior year's Rev. Proc. or from secondary sources, as they may be out of date.

No-Rule Areas

Rev. Proc. 2026-1 and the annually updated companion revenue procedure on areas under study include a "no-rule" list: issues on which the IRS has announced it will not issue advance rulings. These areas include issues under active legislative consideration, issues that are inherently factual (requiring a determination the IRS believes should be made on examination rather than in advance), and certain areas where the IRS has concluded that ruling would not be in the best interest of sound tax administration. Before investing time in a ruling request, practitioners should check the current no-rule list to confirm the IRS will consider the specific issue.

Pre-Submission Conferences

For complex or unusual ruling requests, or for requests in certain issue areas identified in Rev. Proc. 2026-1, a pre-submission conference with the relevant IRS branch is available and often advisable. A pre-submission conference allows the practitioner to discuss the proposed transaction, confirm the IRS will consider the issue, identify potential problem areas before the formal request is submitted, and avoid the time and cost of a full ruling request on an issue the IRS will decline to rule on.

Processing Timeline

EXTENDED TIMELINES IN 2025-2026: Verify Current Estimates at IRS.gov

The IRS has reported extended processing timelines for PLR requests in 2025 and 2026. Staffing reductions affecting the IRS Advance Rulings branch (among other Chief Counsel offices) have contributed to longer turnaround times. Practitioners should verify current estimated processing timelines directly at IRS.gov before advising clients on whether a ruling can be obtained in time for a transaction with a fixed closing date. The IRS's stated goal of resolving routine ruling requests within a specific period may not reflect actual current turnaround times. For time-sensitive transactions, consider whether to proceed with appropriate opinion support rather than awaiting a ruling.

What Happens After Submission

After a ruling request is submitted, the IRS assigns it to a branch within the relevant division of the Office of Chief Counsel. The assigned attorney may contact the practitioner for additional information, request a conference, or propose changes to the ruling language. The IRS is not required to issue a ruling: it may decline to rule (a "no-rule" response), issue a favorable ruling, issue an adverse ruling, or issue a ruling on a narrower version of the question presented. If the IRS proposes to issue an adverse ruling, the taxpayer ordinarily has an opportunity to withdraw the ruling request before an adverse ruling is issued (which avoids having an adverse ruling in the file).

5. Written Determination Types: Comparison Table

Document Type	Statutory/Regulatory Basis	Publicly Available via IRC 6110	Precedential Value	Processing / Availability Timeline	Best Use in Practice
Private Letter Ruling (PLR)	IRC 6110(b)(1)(A); Rev. Proc. 2026-1	Yes, after redaction	Not Precedential -- binds IRS only as to requester (IRC 6110(k)(3))	Varies; IRS has reported extended timelines in 2025-2026. Verify at IRS.gov.	Pre-transaction certainty for requester; body of PLRs as evidence of IRS administrative position
Technical Advice Memorandum (TAM)	IRC 6110(b)(1)(B); Rev. Proc. 2022-2 (TAM procedures)	Yes, after redaction	Not Precedential	Issued during active examination; public availability follows redaction, typically within several months	Research on recurring examination issues; understanding IRS legal analysis in examination context
Chief Counsel Advice (CCA)	IRC 6110(i); RRA 98 Sec. 3509	Yes, after redaction (added by RRA 98)	Not Precedential	Availability timelines have varied; some CCAs subject to longer redaction delays	Understanding IRS legal reasoning on contested issues in field operations; coordinated IRS legal positions
Field Service Advice (FSA)	IRC 6110 (framework extended via litigation)	Yes (historical body; no new FSAs issued after 1998)	Not Precedential	Historical database; post-1998 replaced by CCA	Research on pre-1998 IRS analysis; recurring issues under older statutory versions
Action on Decision (AOD)	IRC 6110; AOD numbering system	Yes	Not Precedential -- but highly significant for IRS litigation posture	Published relatively quickly after court decision; indexed in IRB and Written Determination database	Determining whether IRS will litigate an issue again after losing in court; nonacquiescence signals continued IRS challenge
General Counsel Memorandum (GCM)	IRC 6110 (historical)	Yes (historical; no new GCMs issued after approximately 1998)	Not Precedential	Historical database only	Understanding legal reasoning underlying older revenue rulings; estate planning, corporate, and exempt-organization history
Revenue Ruling	Commissioner's general authority; published in Internal Revenue Bulletin	Not an IRC 6110 document; published in IRB	Precedential -- may be relied on and cited by all taxpayers	Published in IRB; no individual taxpayer processing timeline	Authoritative IRS interpretation; may be cited as primary authority in brief or return position
Revenue Procedure	Commissioner's general authority; published in Internal Revenue Bulletin	Not an IRC 6110 document; published in IRB	Procedural Authority	Published in IRB	IRS procedural requirements; controlling for specific processes (PLR requests, method changes, safe harbors)
IRS Notice	Commissioner's general authority; published in Internal Revenue Bulletin	Not an IRC 6110 document; published in IRB	Limited Precedential Value -- interim guidance; may be superseded	Published in IRB	Awareness of IRS interim positions, pending regulations, and safe harbors; verify whether superseded
Treasury Regulation	APA notice-and-comment; IRC 7805; specific grant of regulatory authority	Not an IRC 6110 document	Binding -- highest administrative authority short of statute	Published in Federal Register; effective per regulation text	Primary authority; cite as binding interpretive and procedural rules
Determination Letter	IRC 6110(b)(1); issued by IRS area offices	Yes, after redaction	Not Precedential -- binding only on the specific applicant	Varies by issue type (e.g., qualified plan determination letters)	Confirming tax-qualified status of specific plans or entities (e.g., IRC 501(c)(3) exemption letter)

All written determination types listed as "Not Precedential" are subject to IRC 6110(k)(3), which provides that a written determination may not be used or cited as precedent. Revenue Rulings, Revenue Procedures, Notices, and Regulations are published IRB guidance and are NOT IRC 6110 documents; they derive authority from distinct legal bases and have different precedential weight. Fee amounts and processing timelines: verify at IRS.gov before submitting requests or advising clients.

6. Reliance Rules: IRC 6110(k)(3) and What PLRs Actually Provide

The single most important limitation on written determinations is stated in IRC 6110(k)(3): "Unless the Secretary otherwise establishes by regulations, a written determination may not be used or cited as precedent." This is not a formality. It reflects a deliberate congressional choice: the private ruling system was designed to give individual taxpayers certainty about their specific proposed transactions, not to establish rules of general applicability.

ERROR TO AVOID: Citing a PLR as Precedent or Controlling Authority

Citing a private letter ruling as controlling authority -- treating it as equivalent to a Revenue Ruling or a regulation -- is a fundamental error in tax practice. A PLR is binding on the IRS only with respect to the taxpayer who requested it and for the specific transaction described in the ruling. The IRS is not obligated to reach the same conclusion for a different taxpayer, and it may explicitly distinguish or depart from prior PLRs in later rulings. Citing a PLR in a brief as if it establishes a rule of law, or stating in a client advice letter that "the IRS has ruled that [X] is permitted" based solely on a PLR issued to someone else, misstates the legal weight of the document and can undermine the practitioner's credibility. The correct framing is that the PLR is evidence of IRS administrative position -- not a binding statement of law.

What a PLR Does Provide to the Requester

For the taxpayer who requested the PLR, the ruling is binding on the IRS as to the specific transaction described, provided the transaction is carried out in a manner that is consistent in all material respects with the facts and representations on which the ruling is based. If the taxpayer carries out the transaction as described and the IRS subsequently disagrees with the ruling's conclusion, the IRS is generally estopped from asserting a contrary position against that taxpayer for the specific transaction. This is the core value of obtaining a PLR: pre-transaction certainty that the proposed treatment will not be challenged by the IRS.

What PLRs Provide to Other Practitioners

For practitioners who did not request the ruling, a PLR has indirect but real research value. A consistent body of PLRs reaching the same conclusion on a specific issue is persuasive evidence that the IRS has an established administrative position. Practitioners who take a position consistent with numerous PLRs and can show that the position reflects a long-standing IRS administrative practice are in a stronger substantive position -- and potentially in a stronger penalty-avoidance position -- than practitioners who take a position with no administrative support. In a controversy context, citing PLRs as evidence of IRS position (while explicitly acknowledging their non-precedential status) can be an effective persuasive tool in an IRS examination, appeals conference, or even Tax Court litigation, where they may persuade the finder of fact that the IRS's internal view of the law supports the taxpayer's position.

PLRs and the Accuracy-Related Penalty

A consistent pattern of PLRs can support a "substantial authority" or "reasonable basis" argument for penalty avoidance under IRC 6662, even though the PLRs themselves are not precedential. Whether a body of PLRs rises to the level of "substantial authority" requires a fact-specific analysis. For a deeper analysis of the IRC 6662 accuracy-related penalty framework, see the related guide linked in the Related Guides section at the bottom of this page. Verify current penalty standards at IRS.gov and with qualified legal counsel.

7. IRC 6110 vs. FOIA: When to Use Each Mechanism

IRC 6110 and the Freedom of Information Act (5 U.S.C. 552) are the two principal legal mechanisms for obtaining IRS documents that are not otherwise published. Understanding which mechanism applies to a specific document type is essential to avoid wasted effort and to correctly frame a request.

The IRC 6110 Mechanism: Self-Executing Public Inspection

The IRC 6110 mechanism is self-executing: the IRS is required to make written determinations publicly available after redaction on a routine basis, without any individual submitting a request. A practitioner who wants to research PLRs or TAMs on a specific issue does not need to file a formal request -- the documents are already in the IRS Written Determination database on IRS.gov. The database is searchable by document type, date range, and issue keyword. The IRC 6110 mechanism is the right tool when the practitioner is researching a body of IRS administrative positions (e.g., "how has the IRS treated partnership nonrecourse allocations in PLRs over the past five years?").

The FOIA Mechanism: Request-Based Access

FOIA (5 U.S.C. 552) is a request-based mechanism: a person must submit a formal written request to the agency identifying the specific records sought. FOIA is appropriate when the practitioner needs IRS records that are not covered by the IRC 6110 automatic disclosure mandate. Common FOIA uses in a tax controversy context include:

Requesting a revenue agent's report (RAR) or examination workpapers from a prior audit of the same taxpayer or a related party
Requesting IRS internal manuals, field directives, or examination guidelines on a specific audit technique
Requesting correspondence in a specific examination or appeals file
Requesting a specific CCA or FSA that is known to exist but has not yet appeared in the IRC 6110 database

FOIA requests directed at the IRS are constrained by two key exemptions: Exemption 3 (which protects tax return information under IRC 6103 from FOIA disclosure) and Exemption 5 (which protects attorney-client privileged communications and attorney work product). The interaction between FOIA and IRC 6103 is particularly significant: the IRS will invoke IRC 6103 to deny FOIA access to return information about third parties, even if the request appears facially valid. For a full analysis of what constitutes "return information" under IRC 6103, see our related guide on IRC 6103 tax return confidentiality.

FOIA requests for IRS records are submitted to the IRS FOIA office and must identify the specific records sought with reasonable particularity. The IRS has up to 20 working days to respond to a FOIA request, though complex requests involving large volumes of records routinely take significantly longer. If the IRS denies a FOIA request, the requester may administratively appeal within the IRS and then, if the appeal is denied, file suit in federal district court.

HOW TO ACCESS THE IRS WRITTEN DETERMINATION DATABASE

The IRS Written Determination database is available at IRS.gov. Navigate to the "Tax Professionals" section, then select "Written Determinations," or search "IRS written determinations" in the IRS.gov search bar. The database allows searches by document type (PLR, TAM, CCA, FSA, AOD, GCM), date range, and keyword. PLR document numbers follow the format: first two digits = year, next two = week of issuance, remaining digits = sequential number (e.g., PLR 202611001 = issued in 2026, 11th week). Third-party research databases (Checkpoint, Bloomberg Tax, Lexis) offer enhanced search, citation, and annotation tools that many practitioners find more efficient than the native IRS interface, particularly for historical research spanning many years of written determinations.

Overlap: When to Use Both

In an active controversy, a practitioner may use both IRC 6110 and FOIA. The IRC 6110 database answers the question "what has the IRS said publicly about this type of issue?" FOIA answers the question "what has the IRS said internally about this specific case or about IRS audit strategy on this issue?" Both are legitimate research tools, and they are complementary rather than duplicative. The IRS summons power under IRC 7602 is a separate compulsory process mechanism, distinct from both IRC 6110 and FOIA, used by the IRS to compel production of information from taxpayers and third parties.

8. Tax Court Challenge Procedure Under IRC 6110

IRC 6110 provides a structured judicial review mechanism for disputes about the scope of redaction in a written determination. The mechanism protects taxpayers who obtained rulings and now face disclosure of more information than the statute requires, as well as third parties who believe the IRS is wrongly withholding a written determination.

The Taxpayer's Challenge to Over-Disclosure

When the IRS proposes to make a written determination available to the public, it notifies the taxpayer who requested the determination and provides a copy of the proposed disclosed version. If the taxpayer proposes additional deletions and the IRS declines to make them, the IRS must notify the taxpayer of its refusal. From the date of that notice, the taxpayer has 60 days to file a petition in the Tax Court seeking an order that the proposed deletion be made. This 60-day window is jurisdictional: missing it eliminates the right to Tax Court review of the specific disclosure dispute, regardless of the merits of the proposed deletion.

The Tax Court's jurisdiction under IRC 6110 over disclosure disputes is separate from the Tax Court's jurisdiction over deficiency cases under IRC 7491 and from the Tax Court's award of attorney fees under IRC 7430. The IRC 6110 Tax Court petition initiates a declaratory judgment proceeding focused solely on whether specific information should be deleted from the written determination before disclosure.

In the Tax Court proceeding, the burden is on the taxpayer to establish that the proposed deletion is required by IRC 6110(c). The Tax Court reviews the proposed disclosure de novo, not under a deferential administrative review standard. The IRS must produce the full, unredacted determination for the court's in camera review if the taxpayer contests the adequacy of the IRS's redactions.

Third-Party Challenges to Under-Disclosure

A third party who believes the IRS is improperly withholding a written determination from public disclosure (rather than disclosing too much) may also seek judicial review under IRC 6110. The Third-party challenge mechanism under IRC 6110 is distinct from the taxpayer's over-disclosure challenge: the third party is arguing that the IRS should make more information available, not less. Third parties seeking judicial review of under-disclosure generally must exhaust the administrative remedies within IRC 6110 before filing suit.

Practical Implications

Practitioners advising clients who have obtained PLRs on sensitive transactions should proactively brief clients on the IRC 6110 disclosure timeline before the ruling is issued. When the IRS sends the notice of proposed disclosure, the client should promptly identify any identifying information the IRS missed in its initial redaction, and the practitioner should submit proposed deletions within the available window. Waiting until after the 60-day petition window has closed -- or, worse, discovering that the IRS has already made a ruling available with identifying information intact -- eliminates the judicial remedy. Proactive calendar management is essential. See also the rules on IRC 7430 for whether attorney fees incurred in a successful IRC 6110 disclosure challenge may be recoverable.

9. Practitioner Research Strategy: Using the IRS Written Determination Database

The IRC 6110 database is one of the most underused research resources in tax practice. Many practitioners are aware that PLRs exist but do not use them systematically. A structured research protocol that integrates written determinations with primary authority research produces better-informed client advice and stronger controversy positions.

Step 1: Identify the Issue with Precision

Define the specific legal question before searching. A broad search ("partnership allocations") returns thousands of documents; a precise search ("special allocations -- nonrecourse deductions -- IRC 704(b)") returns manageable, relevant results. The more precisely the legal issue is defined, the more useful the search results will be.
Search the IRS Written Determination database for both PLRs and TAMs on the specific issue. Document the PLR and TAM numbers, dates, and relevant holdings in a research log. Note any consistent threads in IRS analysis.
Search for AODs on any court decisions that have addressed the same issue. An AOD nonacquiescence on a case favorable to taxpayers is a significant warning that the IRS will continue to challenge the position.
Check whether any CCAs or GCMs address the same issue. CCAs in particular can reveal the IRS's legal reasoning in more depth than the redacted ruling text of a PLR.
Cross-reference the written determinations against primary authority (statutes, regulations, Revenue Rulings, case law). Written determinations do not substitute for primary authority research -- they supplement it.
Evaluate the trend. A body of PLRs from the 1990s reaching a consistent conclusion may be less persuasive if more recent PLRs or a TAM signal a shift in IRS position. Date the written determinations carefully and note whether the trend is consistent or has changed over time.

How to Use PLRs in Client Advice Letters

In a client advice letter or formal legal opinion, PLRs should be cited with precision and their limitations stated explicitly. An appropriate citation format includes the PLR number, the date of issuance, a summary of the relevant fact pattern, and the IRS's conclusion, followed by a clear statement that the ruling binds the IRS only as to the requester and may not be used as precedent. Framing might read: "PLR [number] ([date]) supports our analysis, as the IRS concluded in that ruling that [conclusion] in a transaction with closely analogous facts. Although the ruling is not precedential and does not bind the IRS in your case, it is consistent with our conclusion that [position] and reflects the IRS's established administrative approach to this type of transaction."

Citing PLRs without acknowledging their limitations, or citing them as if they establish binding authority, undermines the quality and credibility of the advice. A client and their counsel who rely on this guide should also review the international information reporting context, where similar IRS guidance issues arise, in our related guide on FBAR, FATCA, Form 114, and Form 8938 foreign information reporting.

Using PLRs in IRS Controversy Work

In an examination or appeals conference, citing PLRs to support a taxpayer's position is strategically appropriate when done correctly. The argument is not "the IRS ruled this way in PLR X, therefore it must rule the same way for our client." The argument is "a consistent body of written determinations reflects the IRS's established administrative understanding of this issue, and our client's position is consistent with that administrative understanding." Revenue agents and appeals officers are aware of the non-precedential nature of PLRs, but they are also practitioners who recognize that a deep body of consistent PLRs is significant evidence of where the IRS has landed on an issue.

In Tax Court litigation, PLRs may be cited as evidence of the IRS's legal position, though they are not controlling. The Tax Court has acknowledged that a consistent line of PLRs may be relevant to the analysis of what constitutes a reasonable tax position. In some cases, a PLR may be relevant to whether the taxpayer had "substantial authority" for a position for purposes of the IRC 6662 accuracy-related penalty. See also the discussion of the burden of proof in Tax Court and the credible evidence standard under IRC 7491.

Americas Tax: Practitioner Support for IRS Research and Controversy

Our team works with tax practitioners on research strategy, PLR requests, IRS examination support, and Tax Court controversy. Contact us to discuss how we can assist with your client's specific situation.

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10. Frequently Asked Questions

What is IRC 6110 and why does it matter to practitioners?

IRC 6110 is the federal statute that requires the IRS to make its written determinations -- including private letter rulings (PLRs), technical advice memoranda (TAMs), chief counsel advice (CCA), and field service advice (FSA) -- open to public inspection after redacting identifying information about the taxpayer who requested them. Before IRC 6110 was enacted in 1976, these documents were internal IRS guidance that practitioners had no systematic right to see. Today, they form a publicly searchable body of administrative positions that practitioners use to understand how the IRS analyzes specific fact patterns, even though the documents are not binding on the IRS or any other taxpayer. The IRS Written Determination database on IRS.gov is the primary access point.

What is a private letter ruling (PLR) and how is it different from a revenue ruling?

A private letter ruling (PLR) is a written statement issued by the IRS National Office to a specific taxpayer, describing how the IRS will treat a proposed transaction for federal tax purposes. PLRs are issued before the transaction occurs and are based on the specific facts the taxpayer presents. A revenue ruling, by contrast, is a published pronouncement that states the IRS's interpretation of a law as applied to a specific hypothetical set of facts, and it is issued to the public as authoritative guidance -- not to a single taxpayer. Revenue rulings are precedential and may be cited and relied on by all taxpayers; PLRs are binding only on the IRS with respect to the taxpayer who requested them (IRC 6110(k)(3)) and are not precedential. Revenue rulings are published in the Internal Revenue Bulletin; PLRs are made publicly available through the IRC 6110 public inspection mechanism.

Can a taxpayer other than the requester rely on a PLR?

No. Under IRC 6110(k)(3), a written determination may not be used or cited as precedent. A PLR binds the IRS only as to the specific taxpayer who requested it and for the specific transaction described. Other taxpayers may look at publicly available PLRs as evidence of how the IRS tends to analyze a specific issue -- and practitioners routinely do this in research -- but the IRS is not bound to reach the same conclusion for a different taxpayer. The correct way to use a PLR in client advice is to note it as evidence of administrative position while explaining that it does not bind the IRS in the client's case.

What information does the IRS redact from a PLR before public disclosure?

Under IRC 6110(c), the IRS must delete from a written determination before public availability: (1) names, addresses, and other identifying information about the person to whom the determination pertains; (2) information identifying any specific tax return or return information protected under IRC 6103; (3) information identifying any pending civil or criminal proceeding; (4) trade secrets and confidential commercial information; and (5) information whose disclosure would constitute a clearly unwarranted invasion of personal privacy. Before disclosure, the IRS notifies the taxpayer under IRC 6110(f) and gives the taxpayer an opportunity to propose additional deletions.

What is a technical advice memorandum (TAM) and when does the IRS issue one?

A TAM is a written statement issued by the IRS National Office in response to a request from an IRS examination or appeals office for guidance on how to handle a specific legal question arising in the examination or appeal of a taxpayer's return. Unlike a PLR, which the taxpayer requests before a transaction occurs, a TAM is issued during an active examination. A taxpayer under examination may also request that the revenue agent seek a TAM. TAMs are publicly available under IRC 6110 after redaction and are listed in the IRS Written Determination database. Like PLRs, TAMs are not precedential.

What is chief counsel advice (CCA) and how does it differ from a PLR?

Chief counsel advice (CCA) is a category of written determination that includes written advice issued by the Office of Chief Counsel to IRS field attorneys and agents -- advice interpreting tax law, resolving legal questions in field cases, and coordinating litigation positions. Congress brought CCA within the IRC 6110 public inspection framework through the RRA 98. CCAs differ from PLRs (which respond to taxpayer requests) and TAMs (which respond to IRS examination or appeals requests): CCAs are issued internally to coordinate IRS legal positions. They are publicly available after redaction and carry no precedential weight, but they are highly valuable for understanding IRS legal reasoning on contested field issues.

What is field service advice (FSA) and is it still being issued?

FSA was a category of written guidance that the IRS Office of Chief Counsel provided to field agents and attorneys before the 1998 RRA reorganization. FSAs addressed legal questions arising in the field examination context, similar in purpose to today's CCAs. The IRS no longer issues documents labeled "FSA"; the CCA has replaced it. However, a large historical body of FSAs from before 1998 remains publicly available in the IRS Written Determination database and continues to be a useful research resource for understanding IRS legal analysis of older fact patterns and recurring issues. FSAs, like all other written determinations, are not precedential.

What documents are NOT covered by IRC 6110?

Revenue Rulings, Revenue Procedures, IRS Notices, IRS Announcements, and Treasury Regulations are publicly available but are NOT IRC 6110 documents. They are published in the Internal Revenue Bulletin (or Federal Register) and derive authority from the Commissioner's general authority or APA rulemaking, not from IRC 6110's public inspection mandate. Revenue Rulings are precedential and may be cited by all taxpayers. Regulations are binding. None of these categories trigger the IRC 6110 redaction mechanism because they are not issued to specific taxpayers.

How do I request a private letter ruling and what does it cost?

To request a PLR, submit a ruling request to the IRS National Office following the procedures in Rev. Proc. 2026-1, the current annual revenue procedure for letter ruling requests. The request must include all relevant facts, a description of the business purpose, a legal analysis, a draft ruling statement, a penalties-of-perjury declaration signed by the taxpayer, and the correct user fee. Verify the current fee schedule in Rev. Proc. 2026-1 at IRS.gov before submitting -- fee amounts are updated annually and an incorrect fee will delay processing. The IRS has discretion to decline to rule on certain issues listed in the annual no-rule list in Rev. Proc. 2026-1.

How long does it take to get a PLR from the IRS in 2026?

PLR processing times have been extended in 2025 and 2026. The IRS has reported extended processing timelines in part due to staffing reductions affecting the IRS Advance Ruling branch. Practitioners should verify current estimated processing timelines directly at IRS.gov before committing a client to a transaction timeline that depends on receiving a ruling before closing. For transactions with hard closing deadlines, consider whether to proceed without a ruling, with appropriate opinion support, rather than assuming a ruling will arrive in time.

What is the difference between FOIA and IRC 6110 for accessing IRS documents?

IRC 6110 is a self-executing public inspection regime: the IRS must make written determinations publicly available on a routine basis, without any individual submitting a request. FOIA (5 U.S.C. 552) allows any person to request federal agency records not otherwise available, subject to specific statutory exemptions. Use the IRC 6110 database when researching IRS administrative positions on a type of transaction. Use FOIA when seeking IRS records not covered by IRC 6110 -- such as revenue agent reports, examination workpapers, internal policy documents, or correspondence in a specific case file. FOIA requests for return information are constrained by IRC 6103, which bars disclosure of third-party return information.

What happens if the IRS refuses to redact enough information from my PLR?

Under IRC 6110(f), before public disclosure the IRS must notify the taxpayer and allow time to propose additional deletions. If the IRS declines a proposed deletion, it notifies the taxpayer, and the taxpayer then has 60 days to file a petition in Tax Court challenging the refusal. This 60-day window is jurisdictional: missing it eliminates the right to Tax Court review. The Tax Court reviews the disclosure dispute de novo and may order additional redactions if the taxpayer establishes they are required by IRC 6110(c). Proactive calendar management on PLR disclosure notices is essential.

Where can I access IRS written determinations online?

The IRS Written Determination database is available on IRS.gov. Navigate to "Tax Professionals," then "Written Determinations," or search "IRS written determinations" at IRS.gov. The database is searchable by document number, date range, tax topic, and document type. PLR document numbers follow the format: first two digits = year, next two = week of issuance, remaining digits = sequential number. Third-party research databases (Checkpoint, Bloomberg Tax, Lexis) carry the full body of written determinations with enhanced search and annotation tools that many practitioners find more efficient for comprehensive research.

What is an action on decision (AOD) and how should practitioners use it?

An AOD is a document in which the IRS Chief Counsel announces the IRS's position after losing a court case. The AOD states whether the IRS will acquiesce (follow the holding in other cases), nonacquiesce (continue to litigate the issue), or acquiesce in result only. AODs are publicly available in the IRS Written Determination database and the Internal Revenue Bulletin. A nonacquiescence tells practitioners that the IRS will challenge the same issue in other taxpayers' cases, even after losing in court. Practitioners researching a contested issue must check whether an AOD addresses any favorable court decisions they plan to rely on.

What is a general counsel memorandum (GCM) and should I still research them?

A GCM was a formal legal memorandum from the IRS General Counsel (now Chief Counsel) analyzing legal issues connected to the issuance of revenue rulings and other published guidance. The IRS discontinued GCMs as a formal category after the 1998 RRA reorganization; CCAs replaced them. However, the historical body of GCMs (through the mid-to-late 1990s) remains available in the IRS Written Determination database and is valuable for understanding the reasoning behind older published guidance -- particularly in estate planning, corporate reorganizations, and tax-exempt organizations. GCMs are not precedential but can provide significant insight into the IRS's legal analysis on recurring issues.

How should a practitioner cite a PLR in a client advice letter without overstating its weight?

Cite a PLR in a client advice letter by identifying it by document number and date, describing the fact pattern and the IRS's conclusion, and explicitly noting its limitations: it binds the IRS only as to the requester (IRC 6110(k)(3)), it may not be cited as precedent, and the IRS could reach a different conclusion in the client's case. A properly framed citation might read: "In PLR [number] ([date]), the IRS concluded that [result] in a transaction with closely analogous characteristics. While this ruling is not precedential and does not bind the IRS in your case, it is consistent evidence of the IRS's established administrative position on this type of transaction." Citing a PLR as controlling authority comparable to a regulation or revenue ruling is an error that can undermine the credibility of the advice.

IRC 6110 Public Inspection of IRS Written Determinations: PLRs, TAMs, CCAs, and FSAs -- Practitioner Guide