Rev. Proc. 80-27 does not address the
SECTION 13. DISCLOSURE OF
Internal Revenue Bulletin 2020-21 · 2026-10-03 edition · updated 2026-10-04 · United States
GROUP EXEMPTION LETTER REQUESTS AND GROUP EXEMPTION LETTERS
A group exemption letter, the request for that group exemption letter, and any supporting documents included with that request are open to public inspection under § 6104(a) and (d). See § 301.6104(a)1(a) & (e)(3); § 301.6104(d)-1(f)(1). See Rev. Proc. 2020-5 (or its successor) for rules regarding the disclosure of applications and determination letters.
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