RULE 220. GENERAL
- (a) Applicability: The Rules of this Title XXII set forth the
special provisions which apply to the three types of disclosure
actions relating to written determinations by the Internal Revenue
Service and their background file documents, as authorized by Code
section 6110. They consist of (1) actions to restrain disclosure,
(2) actions to obtain additional disclosure, and (3) actions to
obtain disclosure of identity in the case of third party contacts.
Except as otherwise provided in this Title, the other Rules of
Practice and Procedure of the Court, to the extent pertinent, are
applicable to such disclosure actions.
- (b) Definitions: As used in the Rules in this Title--
- (1) A "written determination" means a ruling, determination
letter, or technical advice memorandum. See Code section
6110(b)(1).
- (2) A "prior written determination" is a written determination
issued pursuant to a request made before November 1, 1976.
- (3) A "background file document" has the meaning provided in
Code section 6110(b)(2).
- (4) A "notice of intention to disclose"' is the notice
described in Code section 6110(f)(1).
- (5) "Party" includes a petitioner, the respondent Commissioner
of Internal Revenue, and any intervenor under Rule 225.
- (6) A "disclosure action" is either an "additional disclosure
action," an "action to restrain disclosure," or a "third party
contact action," as follows.
- (A) An "additional disclosure action" is an action to obtain
disclosure within Code section 6110(f)(4).
- (B) An "action to restrain disclosure" is an action within Code
section 6110(f)(3) or (h)(4) to prevent any part or all of a
written determination, prior written determination, or background
file document from being opened to public inspection.
- (C) A "third party contact action" is an action to obtain
disclosure of the identity of a person to whom a written
determination pertains in accordance with Code section
6110(d)(3).
- (7) "Third party contact" means the person described in Code
section 6110(d)(1) who has communicated with the Internal Revenue
Service.
- (c) Jurisdictional Requirements: The Court does not have
jurisdiction of a disclosure action under this Title unless the
following conditions are satisfied:
- (1) In an additional disclosure action, the petitioner has
exhausted all administrative remedies available within the Internal
Revenue Service. See Code section 6110(f)(2)(A) and (4)(A).
- (2) In an action to restrain disclosure--
- (A) The Commissioner has issued a notice of intention to
disclose or, in the case of a prior written determination, the
Commissioner has issued public notice in the Federal Register that
the determination is to be opened to public inspection.
- (B) In the case of a written determination, the petition is
filed with the Court within 60 days after mailing by the
Commissioner of a notice of intention to disclose, or, in the case
of a prior written determination, the petition is filed with the
Court within 75 days after the date of publication of the notice in
the Federal Register.
- (C) The petitioner has exhausted all administrative remedies
available within the Internal Revenue Service. See Code sec.
6110(f)(2)(B) and (3)(A)(iii).
- (3) In a third party contact action--
- (A) The Commissioner was required to make a notation on the
written determination in accordance with Code section
6110(d)(1).
- (B) A petition is filed within 36 months after the first date
on which the written determination is open to public inspection.
- (d) Form and Style of Papers: All papers filed in a disclosure
action shall be prepared in the form and style set forth in Rule 23, except that whenever any party joins or
intervenes in the action, then thereafter, in addition to the
number of copies required to be filed under such Rule, an
additional copy shall be filed for each party who joins or
intervenes in the action. In the case of anonymous parties, see Rule 227.
Back to Tax Court Rules Table of
Contents