"^ 'A.'^'rat' PUBLIC LAW 105-206-JULY 22, 1998 112 STAT. 773 "(B) REVENUE PROVISION DEFINED.— For purposes of subparagraph (A), the term 'revenue provision' means any existing or former internal revenue law, regulation, revenue ruling, revenue procedure, other published or unpublished guidance, or tax treaty, either in general or as applied to specific taxpayers or groups of specific taxpayers. "(2) ADDITIONAL DOCUMENTS TREATED AS CHIEF COUNSEL ADVICE.— The Secretary may by regulation provide that this section shall apply to any advice or instruction prepared and issued by the Office of Chief Counsel which is not described in paragraph (1). "(3) DELETIONS FOR CHIEF COUNSEL ADVICE. —In the case of Chief Counsel advice open to public inspection pursuant to this section— "(A) paragraphs (2) through (7) of subsection (c) shall not apply, but "(B) the Secretary may make deletions of material in accordance with subsections (b) and (c) of section 552 of title 5, United States Code, except that in applying subsection (b)(3) of such section, no statutory provision of this title shall be taken into account. "(4) NOTICE OF INTENTION TO DISCLOSE.— "(A) NONTAXPAYER-SPECIFIC CHIEF COUNSEL ADVICE. — In the case of Chief Counsel advice which is written without reference to a specific taxpayer or group of specific taxpayers— "(i) subsection (f)(1) shall not apply; and "(ii) the Secretary shall, within 60 days after the Deadline issuance of the Chief Counsel advice, complete any deletions described in subsection (c)(1) or paragraph (3) and make the Chief Counsel advice, as so edited, open for public inspection. "(B) TAXPAYER-SPECIFIC CHIEF COUNSEL ADVICE.—In the case of Chief Counsel advice which is written with respect to a specific taxpayer or group of specific taxpayers, the Secretary shall, within 60 days after the issuance of the Chief Counsel advice, mail the notice required by subsection (f)(1) to each such taxpayer. The notice shall include a copy of the Chief Counsel advice on which is indicated the information that the Secretary proposes to delete pursuant to subsection (c)(1). The Secretary may also delete from the copy of the text of the Chief Counsel advice any of the information described in paragraph (3), and shall delete the names, addresses, and other identifying details of taxpayers other than the person to whom the advice pertains, except that the Secretary shall not delete from the copy of the Chief Counsel advice that is furnished to the taxpayer any information of which that taxpayer was the source.". (c) CONFORMING AMENDMENTS.— (1) Section 6110(f)(1) is amended by striking "The Secretary" and inserting "Except as otherwise provided by subsection (i), the Secretary". (2) Paragraphs (1)(B) and (2) of section 6110(j)(l), as redesignated by this section, are amended by striking "subsection (g)" each place it appears and inserting "subsection (g)or(i)(4)(B)". Public information. Deadline.
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