SECTION 2. BACKGROUND — Internal Revenue Bulletin 2006-38

.01 Under section 6108(b), the IRS may, upon written request, create and produce special statistical studies and compilations involving return information (as defined by section 6103(b)(2)). In processing requests for special statistical studies and compilations, the IRS, pursuant to section 6108(c), will not disclose information that could, directly or

indirectly, be associated with or identify a particular taxpayer. The IRS may charge a reasonable fee for the cost of work or services associated with making special statistical studies and compilations. The IRS will determine the amount of the fee as discussed below in Section 5.

.02 Definitions (a) A “special statistical study” is an ad hoc statistical examination or analysis of return information that generally requires new programming and analysis according to specifications provided in the request. A special statistical study might comprise tabulations as well as accompanying reports on methodology and analytical details.

(b) A statistical “compilation” is an ad hoc accumulation of existing (or readily available) data into a data set or data file, which generally requires new programming according to specifications provided in the request. Both special statistical studies and compilations will be reviewed for accuracy by IRS staff before they are considered completed. The IRS staff, including clerical and computer programming personnel, will ensure, as reasonably practicable, the correctness of the special statistical study or compilation in conjunction with the original request.

(i) statistical data contained in reports or releases already made available to the public, or

(ii) statistical data that is readily reproducible. “Readily reproducible” means, with respect to electronic format, a record or records that can be downloaded or transferred intact to a floppy disk, compact disk (CD), tape, or other electronic medium using equipment currently in use by the office or offices processing the request. Records that require manipulation of data within a database or several databases, reprogramming one or more databases, or analysis of the data to produce the records, are not readily reproducible.