Tax Law
IRS E-Mail Advice to Be Disclosed
Posted Jul 25, 2007, 02:52 pm CST
By Debra Cassens Weiss
A federal appeals court has ruled that the Internal Revenue Service must release e-mail advice prepared by the Office of Chief Counsel for field personnel.
The U.S. Court of Appeals for the District of Columbia Circuit disagreed with the IRS, which contended that e-mails prepared in less than two hours were informal advice that need not be disclosed, according to a press release.
The court ruled yesterday in favor of Tax Analysts, the publisher of Tax Notes magazine and other tax publications. The opinion is Tax Analysts v. Internal Revenue Service (PDF), No. 06-5136.
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