112 STAT. 772 PUBLIC LAW 105-206—JULY 22, 1998 Deadline. Applicability. 26 USC 6231 note. 26 USC 7801 note. the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year. SEC. 3507. NOTIFICATION OF CHANGE IN TAX MATTERS PARTNER. (a) IN GENERAL. —Section 6231(a)(7) (defining tax matters partner) is amended by adding at the end the following new sentence: "The Secretary shall, within 30 days of selecting a tax matters partner under the preceding sentence, notify all partners required to receive notice under section 6223(a) of the name and address of the person selected.". (b) EFFECTIVE DATE.— The amendment made by this section shall apply to selections of tax matters partners made by the Secretary of the Treasury after the date of the enactment of this Act. SEC. 3508. DISCLOSURE TO TAXPAYERS. The Secretary of the Treasury or the Secretary delegate shall ensure that any instructions booklet accompanying an individual Federal income tax return form (including forms 1040, 1040A, 1040EZ, and any similar or successor forms) shall include, in clear language, in conspicuous print, and in a conspicuous place, a concise description of the conditions under which return information may be disclosed to any party outside the Internal Revenue Service, including disclosure to any State or agency, body, or commission (or legal representative) thereof. SEC. 3509. DISCLOSURE OF CHIEF COUNSEL ADVICE. (a) IN GENERAL. —Section 6110(b)(1) (defining written determination) is amended by striking "or technical advice memorandum" and inserting "technical advice memorandum, or Chief Counsel advice". (b) CHIEF COUNSEL ADVICE.—Section 6110 (relating to public inspection of written determinations) is amended by redesignating subsections (i), (j), (k), and (1) as subsections (j), (k), (1), and (m), respectively, and by inserting after subsection (h) the following new subsection: "(i) SPECIAL RULES FOR DISCLOSURE OF CHIEF COUNSEL ADVICE.— "(1) CHIEF COUNSEL ADVICE DEFINED.— "(A) IN GENERAL.— For purposes of this section, the term 'Chief Counsel advice' means written advice or instruction, under whatever name or designation, prepared by any national office component of the Office of Chief Counsel which— "(i) is issued to field or service center employees of the Service or regional or district employees of the Office of Chief Counsel; and "(ii) conveys— "(I) any legal interpretation of a revenue provision; "(II) any Internal Revenue Service or Office of Chief Counsel position or policy concerning a revenue provision; or "(III) any legal interpretation of State law, foreign law, or other Federal law relating to the assessment or collection of any liability under a revenue provision.
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