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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 - 100 of 105 files Show per page:  25 50 100 200 « Previous | 1 2 | Next » 
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CC-2009-027 FAQs Regarding Unified Partnership Audit And Litigation Procedures 08/21/2009
CC-2009-024 Procedures for Complying with the E-Discovery Rules 08/03/2009
CC-2009-023 Federal Rule of Evidence 502 08/03/2009
CC-2009-021 Litigating Cases Involving Claims for Relief Under Sec. 6015(f) 06/30/2009
CC-2009-020 Disciplinary Appeals under Treasury Circular No. 230 06/29/2009
CC-2009-019 Tax Court's Current Formats for SPO and SPN Documents 06/23/2009
CC-2009-018 Payment of Awards of Litigation or Administrative Costs 06/17/2009
CC-2009-017 Coordination of Governmental Liaison Issues 06/05/2009
CC-2009-016 Procedures for Evaluating and Responding to Qualified Offers 05/27/2009
CC-2009-015 United States Tax Court eFiling Pilot Program 05/07/2009
CC-2009-014 Burden of Production for Section 6654 Addition to Tax 05/07/2009
CC-2009-013 Effects of Emancipation Day 2009 05/28/2009
CC-2009-012 Tax Court Cases with the Lantz Two-Year Rule Issue 04/17/2009
CC-2009-011 Protective Assessments of Affected Items in TEFRA Partnership Cases 03/11/2009
CC-2009-007 Electronic Service of U.S. Tax Court Case-Related Documents 01/15/2009
CC-2009-004 Failure to Exhaust Administrative Remedies under Sec. 7433 10/17/2008
CC-2009-003 Small Tax Case Procedures per IRC Sec.6320, 6330 & 6015 10/17/2008
CC-2009-002 Generic Legal Advice 10/10/2008
CC-2008-018 New Electronic Access to U.S.Tax Court Files. 09/10/2008
CC-2008-016 Brief Review Best Practices. 05/21/2008
CC-2008-014 Procs. for Closing Agrmnts w/ Taxpayer Consents to Publicize. 04/14/2008
CC-2008-013 Coordination of Section 6694 Penalty. 04/11/2008
CC-2008-011 Limitations on Informant Contacts. 02/27/2008
CC-2008-010 T.C. Rules Amendments on Privacy and Electronic Case Files. 01/29/2008
CC-2008-007 Termination of Automatic Stay Under Bankr. Code Sec. 362(c)(3)(A) 12/31/2007
CC-2008-006 Providing Final Status Reports to Tax Ct. Prior to Calendar Call. 12/28/2007
CC-2008-002 Legal Advice Provided by Email. 12/07/2007
CC-2008-001 Coordination of Sec. 7623 Whistleblower Claims in T.C. 11/01/2007
CC-2007-014 Contact Information for Obtaining Sec. 6020(b) Returns. 06/18/2007
CC-2007-013 T.C. Cases Involving Review of Sec. 6015(f) Claims. 06/08/2007
CC-2007-010 2006 GO Zone Allocation Relief. 03/28/2007
CC-2007-009 Answers in Small Tax Court Cases. 03/14/2007
CC-2007-008 Litigating Cases Involving Criminal Restitution. 02/27/2007
CC-2007-007 E-Discovery Amendments to the Fed. Rules of Civ. Procedure. 02/23/2007
CC-2007-005 Litigating Position for Returns Prepared under Sec. 6020(b). 02/04/2007
CC-2007-003 Non-Taxpayer Specific Legal Advice. 01/17/2007
CC-2006-022 The 1st Amendment as Defense to Summonses and Injunctions. 09/21/2006
CC-2006-021 Significant Refund Litigation. 09/21/2006
CC-2006-017 Closing Agreements and Assessments. 08/11/2006
CC-2006-016 Procedures for Identifying Certain FOIA and Other Info Requests. 07/06/2006
CC-2006-014 Counsel Review and Clearance Procedure for Tax Forms, etc. 05/11/2006
CC-2006-010 Litigating Position Re: Ability to Elect Married Filing Jointly. 03/02/2006
CC-2006-007 Admin. Expense Claims for Pension Underfunding Penalties. 12/22/2005
CC-2006-006 Examples re: Third Party Tax Information in Tax Shelter Matters. 11/22/2005
CC-2006-004 CCDM 35.4.6.5 Protective Orders. 10/26/2005
CC-2006-003 Disclosure of Third Party Tax Information in Tax Shelter Matters. 10/28/2005
CC-2006-002 Definition of Returns for Bankruptcy Discharge Purposes. 11/22/2005
CC-2005-018 Tax Court Orders Webpage. 09/29/2005
CC-2005-017 Interim Procedures for 'Ballard' Type Issues. 09/27/2005
CC-2005-016 Guidance regarding use of T.C. Electronic Courtroom. 08/25/2005
CC-2005-012 Revised Procedures for Proving Fraud After a Criminal Conviction. 06/08/2005
CC-2005-011 FAQs Regarding Litigation of Sec. 6015 cases in Tax Court. . 05/20/2005
CC-2005-010 Guidance for Handling certain Sec. 6015 Cases. 05/20/2005
CC-2005-009 Change in Pre-Review Requirements for certain Suit Letters. 05/19/2005
CC-2005-004 Changes to Procedures for ACC Review in Bankruptcy Cases. 02/04/2005
CC-2005-003 Collection of Partnership's Employment Taxes from Partners. 01/19/2005
CC-2004-038 Deduction claimed for redemption of stock held by ESOP. 10/01/2004
CC-2004-036 Penalty Administration. 09/22/2004
CC-2004-035 Inclusion of Interest in Overpayment Decision Document. 09/16/2004
CC-2004-034 Effect of Health Insurance Portability and Accountability Regs. 09/10/2004
CC-2004-033 Application of Bankruptcy Code 506(a) to Pension Plans 09/09/2004
CC-2004-032 Definition of Returns, Application of Addition to Tax under IRC 6654 09/09/2004
CC-2004-027 Accelerated Review of Selected Appeals Settlement Guidelines. 08/03/2004
CC-2004-026 Litigating Cases Involving Claims for Relief Under Sec. 6015(f). 07/12/2004
CC-2004-025 Offers in Compromise in Bankruptcy. 07/12/2004
CC-2004-024 Application of CC-2004-007. 07/12/2004
CC-2004-023 Expert Witness Procedures. 06/04/2004
CC-2004-022 Tracking of Tax Court Documents. 06/04/2004
CC-2004-021 Tax Court Brief Bank. 06/16/2004
CC-2004-018 Wordprocessing Format Issues in Tax Court. 05/05/2004
CC-2004-008 Filing Documents Electronically in District and Bankruptcy Cts. 12/16/2003
CC-2004-007 Application of Sec. 446(e) to Changes in Computing Depreciation. 01/28/2004
CC-2004-002 CLP: One Claim Rule of IRC 6420(b), 6421(d)(1) and 6427(i)(1) 03/25/2004
CC-2004-001 Counsel Policy on Personal Use of IT Technology Equip./Resources 12/15/2003
CC-2003-030 Son of Boss Loan Premium Tax Shelters 09/10/2003
CC-2003-021 Claims for Refund on Late-Filed Original Income Tax Returns. 06/26/2003
CC-2003-020 Notice 2000-44 and the Son of Boss Tax Shelter. 06/25/2003
CC-2003-010 CLP: Application of Section 482 03/14/2003
CC-2002-040 Handling Statute of Limitations On Assessment Issues 10/24/2002
CC-2002-028 Privilege Logs or Similar Documents Identifying Third Parties 07/19/2002
CC-2002-027 CLP: Application of Doctrine of Election re: Amended Returns 02/03/2003
CC-2002-023 Tolling of Priority and Dischargeability Periods in Bankruptcy 05/13/2002
CC-2002-021 CLP: Capitalization of Transaction Costs 03/18/2002
CC-2002-016 Coupon Stripping Rules 01/28/2002
CC-2002-003 Merger Resembling Sale 10/22/2001
CC-2002-001 Section 302 Basis Shifting Tax Shelter 10/22/2001
CC-2001-044 CLP: Jurisdiction of Tax Court in Employment Status Cases 10/05/2001
CC-2001-042 Rite Aid Corp. v. United States, No. 00-5098 (July 6, 2001) 08/30/2001
CC-2001-033 Contingent Liability Tax Shelters (Revised) 07/04/2001
CC-2001-023 Intermediary Transaction Tax Shelter 04/27/2001
CC-2001-019 CLP: Application of IRC 7502(a) 03/23/2001
CC-2001-017 Multiple Domestic Corporations 03/23/2001
CC-2001-010 CLP: Inventory Accounts & Accrual Method of Accounting 02/12/2001
CC-2000-052 N(30)000-337A: Assisting Appeals to Reduce CDP Hearing Inventory 05/24/2000
CC-1999-110 N(35)000-168: Change in Litigating Position re: Interest Accruals 03/03/2000
CC-1999-081 N(35)000-162: Change in Litigating Position re: Sec. 121 08/10/1999
CC-1999-051 N(35)000-161: Internal Use Computer Software Research Credit Cases 03/03/2000
CC-1999-042 N(36)000-3: Change in Litigating Position under Section 1402 03/03/2000
CC-1999-041 N(34)000-52: Coordination with the Department of Justice 04/15/1999
CC-1999-030 N(35)851-1:Processing Small Tax Cases and Other Small Cases 03/03/2000
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