Wednesday, July 25, 2007
The D.C. Circuit yesterday held that the IRS must disclose e-mail containing legal advice rendered in less than two hours by lawyers in the Office of the Chief Counsel and sent to field personnel. Tax Analysts v. IRS, No. 06-5136 (D.C. Cir. 7/24/07). The D.C, Circuit affirmed the district court's holding that the email constituted "chief counsel advice" (CCA) which the IRS is required to disclose under § 6110. The D.C. Circuit concluded that § 6110 "requires no particular form or formality. Nor does it distinguish between advice a lawyer renders in less than two hours and advice that takes longer than two hours to prepare."