SECTION 6. ADDITIONAL

INFORMATION ABOUT THE IIR PROGRAM

.01. IIR team .

If an IIR Program request is selected, the IRS will establish a team (IIR team) to

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analyze the issues and develop the appropriate guidance. IIR team members will include appropriate personnel from the requester and from the IRS. IRS team members may be drawn from the LB&I, SB/ SE, or TE/GE Operating Divisions, as well as Appeals, the Office of Chief Counsel, and the Treasury Department. An issue may not be selected for the IIR Program if the requester does not provide appropriate personnel to participate as IIR team members.

.02. Expectations regarding information and meetings .

Consideration of an IIR Program request is intended to be a collaborative effort that fosters constructive dialogue in an attempt to address issues in a manner that enhances good tax administration. This collaboration requires open and transparent discussion of the concerns and goals of all IIR team members. Resolution of an IIR Program request will require multiple and timely exchanges of information, which may include books and records of specific taxpayers, and meetings. However, because these activities are not undertaken for the purpose of examination or inspection within the meaning of section 7605(b), information provided in the context of the IIR Program will not constitute information furnished as part of an examination or inspection within the meaning of section 7605(b).

.03. Disclosure of information .

IIR Program requests and any additional information provided by a requestor in connection with a request are subject to the Freedom of Information Act. All submissions under the IIR Program will be made available for public inspection and copying. Submissions, therefore, should not include confidential or taxpayer specific information that is not intended to be disclosed.