SECTION 16. WHAT ARE

THE GENERAL PROCEDURES APPLICABLE TO

INFORMATION LETTERS ISSUED BY THE NATIONAL OFFICE?

Will be made available to

the public .01 Information letters that are issued by the national office to members of the public will be made available to the public. These documents provide general statements of welldefined law without applying them to a specific set of facts. See section 2.04 of this revenue procedure. Information letters that are issued by the field or district director, however, will not be made available to the public.

The following documents also will not be available for public inspection as part of this process:

(1) letters that merely transmit Service publications or other publicly available material, without significant legal discussion;

(2) responses to taxpayer or third party contacts that are inquiries with respect to a pending request for a letter ruling, technical advice memorandum, or Chief Counsel Advice (whose public inspection is subject to § 6110); and

(3) responses to taxpayer or third party communications with respect to any investigation, audit, litigation, or other enforcement action.

Deletions made under the .02 Before any information letter is made available to the public, the national office Freedom of Information Act will delete any name, address, and other identifying information as appropriate under the Freedom of Information Act (“FOIA”) (for example, FOIA personal privacy exemption of 5 U.S.C. § 552(b)(6) and tax details exempt pursuant to § 6103, as incorporated into FOIA by 5 U.S.C. § 552(b)(3)). Because information letters do not constitute written determinations (including Chief Counsel Advice) as defined in § 6110, these documents are not subject to public inspection under § 6110.

Effect of information letters . 03 Information letters are advisory only and have no binding effect on the Service. See section 2.04 of this revenue procedure. If the national office issues an information letter in response to a request for a letter ruling that does not meet the requirements of this revenue procedure, the information letter is not a substitute for a letter ruling.

Sec. 15.11 January 3, 2000 56 2000–1 I.R.B.

S ECTION 17. WHAT . 01 The titles in this revenue procedure are based on the current organization of the SIGNIFICANT CHANGES Service. Accordingly, the Assistant Commissioner (Employee Plans and Exempt OrganHAVE BEEN MADE TO izations) has been replaced by the Commissioner, Tax Exempt and Government Entities REV. PROC. 99-1? Division.

.02 Sections 16 through 19 of Rev. Proc. 99–1 have been redesignated as sections 17 through 20 in this revenue procedure. New section 16 is added to provide that information letters that are issued by the national office to members of the public will be made available to the public. Before being made available to the public, the national office will delete any name, address, and other identifying information as appropriate under the Freedom of Information Act.

.03 Section 8.01(12) is amended to conform to Notice N(39)1(10)3–1, dated October 22, 1999, which allows the submission of an original, a copy, or a fax of the power of attorney.

.04 Sections 8.02(5)(b) through 8.02(7) of Rev. Proc. 99–1 have been redesignated as sections 8.02(6) through 8.02(8) in this revenue procedure. Section 8.02(5)(a) of Rev. Proc. 99–1 has been redesignated as section 8.02(5) in this revenue procedure. New section 8.02(5) is amended to provide the procedures for receiving any document related to the letter ruling request by fax.

.05 Section 9 is updated to reflect the revenue procedures and notices effective as of December 31, 1999.

.06 Section 11.07 is amended to clarify the procedures relating to pre-submission conferences.

.07 Appendix A is amended to clarify that a taxpayer receiving relief under § 301.9100–3 will be charged a separate user fee for the letter ruling request on the underlying issue.