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Chief Counsel (CC) Notices
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Chief Counsel (CC) Notices are directives that provide interim guidance, furnish temporary procedures, describe changes in litigating positions, or announce personnel matters or other types of administrative information. Notices providing interim guidance or instructions to staff are designed to be incorporated into the Chief Counsel Directives Manual (CCDM), but are issued as Notices to provide immediate notification of important policy or procedural changes.

The following list presents the Notices that have not been incorporated into the CCDM yet, or otherwise remain active.
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1 - 25 of 132 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 | Next » 
Number Sorted Descending Help on Number Subject Not sorted Help on Subject Issued Not sorted Help on Issued
CC-2012-006 Tax Court's Jurisdiction over IRC 6651(a)(2) Addition to Tax 01/30/2012
CC-2012-005 Litigation under IRC ยง 36 12/30/2011
CC-2012-004 Determining Equitable Relief - Joint, Several Liability, IRC 6015(f) 01/05/2012
CC-2012-003 Disregarding Frivolous CDP Hearing Requests under Section 6330(g) 12/02/2011
CC-2012-002 Whether Federal Common Law or State Law Governs Alter Ego Status 12/02/2011
CC-2012-001 Concessions Intended to Avoid Valuation Misstatement Penalties 10/05/2011
CC-2011-022 Disclosure & Privacy Law Reference Guide 09/20/2011
CC-2011-021 Tax Court Jurisdiction in CDP Cases to Consider Non-CDP Issues 09/19/2011
CC-2011-020 Reversal of Unauthorized Abatements Following Referral to DOJ 09/15/2011
CC-2011-019 Change in Tax Court Docket Numbering for CDP Cases 09/02/2011
CC-2011-018 The Assessment and Collection of Criminal Restitution 08/26/2011
CC-2011-017 CLP: Two-Year Deadline to Request IRC 6015(f) Equitable Relief 07/25/2011
CC-2011-016 Policy on Personal Use of Government Technology Equipment/Resources 07/22/2011
CC-2011-015 Amendments to US Tax Court Rules of Practice and Procedure 05/16/2011
CC-2011-014 Failure of US Tax Court to Serve Decisions on Petitioners 05/13/2011
CC-2011-012 Additional Procedures for eFiling in US Tax Court 03/23/2011
CC-2011-011 Notification of Need for Assessment in TEFRA Partnership Cases 03/23/2011
CC-2011-010 Correspondence to the Tax Division 03/14/2011
CC-2011-009 File Maintenance and Management Information System Requirements 03/11/2011
CC-2011-007 Authority to Decide Disciplinary Appeals Under Circular 230 03/02/2011
CC-2011-006 Authority to Refer Certain Bankruptcy Matters to Dept. of Justice 01/12/2011
CC-2011-005 Considering Economic Hardship in Determining Appropriateness of Levy 11/22/2010
CC-2011-004 Written Approval Required for 6702 Penalty for Frivolous Submissions 11/01/2010
CC-2011-001 Requirement To Provide Information On Voice Mail And Outlook 10/12/2010
CC-2010-018 CLP: Treatment of Interchange Fee Income by Issuers of Credit Cards 09/27/2010
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