SECTION 16. WHAT ARE THE

GENERAL PROCEDURES APPLICABLE TO INFORMATION LETTERS ISSUED BY THE NATIONAL OFFICE?

Will be made available to the public

Deletions made under the Freedom of Information Act

(Employee Benefits) (Employment Tax/Exempt Organizations/Government Entities)

Manager, Office of Pre-Filing and Technical Services

Complete by using whichever of the following designations applies.

Area Director, Field Compliance, SB/SE Director, Compliance, W&I Director, Employee Plans Examinations Director, Exempt Organizations Examinations Director, Federal, State & Local Governments Director, Tax Exempt Bonds Director, Indian Tribal Governments

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(Add name of field office handling the request.)

.01 Information letters that are issued by the national office to members of the public are made available to the public. These documents provide general statements of well-defined 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 a director are not 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.

.02 Before any information letter is 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 (“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

Sec. 15.11 January 6, 2003 54 2003–1 I.R.B.