: A partial numeric identifier, which can sometimes refer to specific internal routing or serial codes. Context of Use
: A Unix timestamp corresponding to October 26, 2022, 19:13:50 UTC , likely indicating when the file was processed or generated.
: Refers to 26 U.S. Code § 6110 , the law requiring the IRS to make written determinations open to public inspection after deleting identifying details.
This specific naming convention helps categorize and track legal determinations (such as Private Letter Rulings or Technical Advice Memorandums) while maintaining statutory redactions.
Under Section 6110, the IRS publishes "written determinations" but must redact names, addresses, and other personal information to prevent an "unwarranted invasion of personal privacy". This string appears to be the unique identifier for a —the supporting material submitted by a taxpayer or the communication between the IRS and outside parties regarding a specific ruling.
: Often denotes a "Submission" or "Sub-file" associated with the primary ruling, sometimes specifically a "f" (formal) or "forward" version in administrative tracking.
: Likely the internal case or tracking number for the specific written determination.