Chief Counsel (CC) Notices
Instructions:
More Information:
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.
The following list presents the Notices that have not been incorporated into the CCDM yet, or otherwise remain active.
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Number
|
Subject
|
Issued
|
|---|---|---|
| CC-2004-033 | Application of Bankruptcy Code 506(a) to Pension Plans | 09/09/2004 |
| CC-2006-002 | Definition of Returns for Bankruptcy Discharge Purposes. | 11/22/2005 |
| CC-2002-040 | Handling Statute of Limitations On Assessment Issues | 10/24/2002 |
| CC-2007-010 | 2006 GO Zone Allocation Relief. | 03/28/2007 |
| CC-2004-027 | Accelerated Review of Selected Appeals Settlement Guidelines. | 08/03/2004 |
| CC-2006-007 | Admin. Expense Claims for Pension Underfunding Penalties. | 12/22/2005 |
| CC-2007-009 | Answers in Small Tax Court Cases. | 03/14/2007 |
| CC-2004-024 | Application of CC-2004-007. | 07/12/2004 |
| CC-2004-007 | Application of Sec. 446(e) to Changes in Computing Depreciation. | 01/28/2004 |
| CC-2008-016 | Brief Review Best Practices. | 05/21/2008 |
| CC-2009-014 | Burden of Production for Section 6654 Addition to Tax | 05/07/2009 |
| CC-2006-004 | CCDM 35.4.6.5 Protective Orders. | 10/26/2005 |
| CC-2002-027 | CLP: Application of Doctrine of Election re: Amended Returns | 02/03/2003 |
| 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-2003-021 | Claims for Refund on Late-Filed Original Income Tax Returns. | 06/26/2003 |
| CC-2006-017 | Closing Agreements and Assessments. | 08/11/2006 |
| CC-2005-003 | Collection of Partnership's Employment Taxes from Partners. | 01/19/2005 |
| CC-2007-014 | Contact Information for Obtaining Sec. 6020(b) Returns. | 06/18/2007 |
| CC-2001-033 | Contingent Liability Tax Shelters (Revised) | 07/04/2001 |
| CC-2009-017 | Coordination of Governmental Liaison Issues | 06/05/2009 |
| CC-2008-001 | Coordination of Sec. 7623 Whistleblower Claims in T.C. | 11/01/2007 |
| CC-2008-013 | Coordination of Section 6694 Penalty. | 04/11/2008 |
| CC-2004-001 | Counsel Policy on Personal Use of IT Technology Equip./Resources | 12/15/2003 |
| CC-2006-014 | Counsel Review and Clearance Procedure for Tax Forms, etc. | 05/11/2006 |
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