Chief Counsel (CC) notices are directives that provide interim guidance, furnish temporary procedures, describe changes in litigating positions, or announce 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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Number Subject Issued
CC-2014-004 Written Supervisory Approval Not Required to Assess Certain IRC 6702 Penalties 05/20/2014
CC-2004-018 Wordprocessing Format Issues in Tax Court. 05/05/2004
CC-2012-002 Whether Federal Common Law or State Law Governs Alter Ego Status 12/02/2011
CC-2015-006 Venue for Appeals from Decisions of the Tax Court 06/30/2015
CC-2014-005 Updated Requirements for National Office Coordination 05/20/2014
CC-2016-009 Updated Requirements for National Office Coordination 06/30/2016
CC-2013-006 Updated Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts 01/28/2013
CC-2015-005 Update to Supplement to Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts 04/07/2015
CC-2012-017 Update to Procedures for Complying with E-Discovery Obligations 09/13/2012
CC-2021-002 U.S. Tax Court's New Electronic Filing System - DAWSON (Docket Access Within a Secure Online Network) 12/08/2020
CC-2023-002 Transmitting Large Files Electronically to Government Agencies Using Kiteworks 09/25/2023
CC-2024-001 Transmitting Large Files Electronically to Government Agencies Using Kiteworks 02/23/2024
CC-2020-006 Transmitting Large Files Electronically to Department of Justice, Tax Division, Using JEFS 05/11/2020
CC-2019-005 Transmitting Large Files Electronically to Department of Justice, Tax Division, Using JEFS 07/17/2019
CC-2022-005 Transmittal of Tax Court Files to Department of Justice, Tax Division, Appellate Section 05/05/2022
CC-2004-022 Tracking of Tax Court Documents. 06/04/2004
CC-2011-018 The Assessment and Collection of Criminal Restitution 08/26/2011
CC-2006-022 The 1st Amendment as Defense to Summonses and Injunctions. 09/21/2006
CC-2010-001 TC Cases Re: Substantial Income Omission from Basis Overstatement 11/23/2009
CC-2005-018 Tax Court Orders Webpage. 09/29/2005
CC-2011-021 Tax Court Jurisdiction in CDP Cases to Consider Non-CDP Issues 09/19/2011
CC-2010-012 Tax Court Cases Involving Abatement Claims Under IRC § 6404(a)(1) 07/08/2010
CC-2018-008 Tax Court Case Docketed when no Notice of Deficiency was Issued (Premature Petitions) 07/06/2018
CC-2014-001 Tax Court Brief Bank 04/09/2014
CC-2007-013 T.C. Cases Involving Review of Sec. 6015(f) Claims. 06/08/2007
CC-2015-004 Supplement to Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts 03/17/2015
CC-2006-021 Significant Refund Litigation. 09/21/2006
CC-2021-001 Settlement of Syndicated Conservation Easement Transaction in Cases Docketed Before the U.S. Tax Court Additional Information 10/01/2020
CC-2018-006 Section 6751(b) Compliance Issues for Penalties in Litigation 06/06/2018
CC-2011-020 Reversal of Unauthorized Abatements Following Referral to DOJ 09/15/2011
CC-2011-001 Requirement To Provide Information On Voice Mail And Outlook 10/12/2010
CC-2022-004 Referring Taxpayers to Low Income Taxpayer Clinics 01/06/2022
CC-2008-006 Providing Final Status Reports to Tax Ct. Prior to Calendar Call. 12/28/2007
CC-2009-011 Protective Assessments of Affected Items in TEFRA Partnership Cases 03/11/2009
CC-2014-002 Proper Standard of Review for Collection Due Process Determinations 03/03/2017
CC-2008-014 Procs. for Closing Agrmnts w/ Taxpayer Consents to Publicize. 04/14/2008
CC-2014-009 Processing National Office Reviewed Field Advice for Release to the Public 09/09/2014
CC-2010-017 Processing and Handling of Appeals from Decisions Under Circular 230 09/22/2010
CC-2020-005 Procedures Related to Electronic Clearance and Digital Signatures for Office of Chief Counsel Documents and Regulations 04/01/2020
CC-2022-006 Procedures for review and posting of certain frequently asked questions (FAQs) on IRS.gov 06/30/2022
CC-2006-016 Procedures for Identifying Certain FOIA and Other Info Requests. 07/06/2006
CC-2012-008 Procedures for Economic Substance Doctrine and Related Penalties 04/03/2012
CC-2020-003 Procedures for Coordination of Cases Involving Virtual Currency 10/22/2019
CC-2019-006 Policy Statement on the Tax Regulatory Process 09/17/2019
CC-2011-016 Policy on Personal Use of Government Technology Equipment/Resources 07/22/2011
CC-2021-006 Personnel Announcement 02/26/2021
CC-2009-018 Payment of Awards of Litigation or Administrative Costs 06/17/2009
CC-2016-006 PATH Act Amendments: Appellate Venue for CDP and Innocent Spouse Cases, Tax Court Jurisdiction and S-case Status for Interest Abatement Cases, and Applicability of Federal Rules of Evidence 02/01/2016
CC-2018-005 Passport Actions Under Section 7345 04/06/2018
CC-2004-025 Offers in Compromise in Bankruptcy. 07/12/2004
CC-2011-011 Notification of Need for Assessment in TEFRA Partnership Cases 03/23/2011
CC-2010-006 New Procedures for Handling Overpayment or Underpayment Interest 03/26/2010
CC-2008-018 New Electronic Access to U.S.Tax Court Files. 09/10/2008
CC-2006-010 Litigating Position Re: Ability to Elect Married Filing Jointly. 03/02/2006
CC-2013-011 Litigating Cases that Involve Claims for Relief From Joint and Several Liability Under IRC 6015 06/07/2013
CC-2007-008 Litigating Cases Involving Criminal Restitution. 02/27/2007
CC-2013-007 Levy on Thrift Savings Plan Accounts 02/04/2013
CC-2016-001 Levy on Thrift Savings Plan Accounts 12/07/2015
CC-2008-002 Legal Advice Provided by Email. 12/07/2007
CC-2005-017 Interim Procedures for 'Ballard' Type Issues. 09/27/2005
CC-2019-004 Interest and Penalties on Restitution-Based Assessments 06/27/2019
CC-2018-009 Headings for Tax Court Briefs 07/10/2018
CC-2005-010 Guidance for Handling certain Sec. 6015 Cases. 05/20/2005
CC-2015-001 Guidance for certain employment tax cases (including employment tax issues in CDP cases) 12/05/2014
CC-2020-004 Form and Appearance of Tax Court Documents 03/12/2020
CC-2016-003 FOIA Requests for Joint Committee on Taxation Information 12/22/2015
CC-2011-009 File Maintenance and Management Information System Requirements 03/11/2011
CC-2009-023 Federal Rule of Evidence 502 08/03/2009
CC-2009-027 FAQs Regarding Unified Partnership Audit And Litigation Procedures 08/21/2009
CC-2005-011 FAQs Regarding Litigation of Sec. 6015 cases in Tax Court. . 05/20/2005
CC-2009-004 Failure to Exhaust Administrative Remedies under Sec. 7433 10/17/2008
CC-2004-023 Expert Witness Procedures. 06/04/2004
CC-2025-001 Expert Procurement and Funding Procedures 10/01/2024
CC-2020-008 Examples Relating to Disclosure of Third Party Tax Information in Syndicated Conservation Easement Matters 09/08/2020
CC-2006-006 Examples re: Third Party Tax Information in Tax Shelter Matters. 11/22/2005
CC-2010-007 Evaluating Qualified Offers Submitted under IRC 7430(g) 04/02/2010
CC-2004-034 Effect of Health Insurance Portability and Accountability Regs. 09/10/2004
CC-2010-014 E-Access, E-Filing and E-Service of Documents with the US Tax Court 08/17/2010
CC-2016-008 Disregarding Frivolous CDP Hearing Requests under Section 6330(g) 04/04/2016
CC-2016-005 Discovery Obligations to Preserve Evidence, Including Electronically Stored Information 01/28/2016
CC-2017-001 Discontinuance of Litigation Guideline Memorandum Program 11/02/2016
CC-2010-009 Disclosures of Returns and Return Information in Bankruptcy Cases 05/11/2010
CC-2006-003 Disclosure of Third Party Tax Information in Tax Shelter Matters. 10/28/2005
CC-2010-016 Dischargeability in Bankruptcy: Tax Liabilities Reported on Returns 09/02/2010
CC-2012-004 Determining Equitable Relief - Joint, Several Liability, IRC 6015(f) 01/05/2012
CC-2017-002 Designation of the First Assistant to the Chief Counsel 12/29/2016
CC-2017-008 Department of Justice, Tax Division, Appellate Section Access to the Tax Court's Electronic Docket Records for Cases on Appeal 07/27/2017
CC-2018-007 Delegation of Authority to Hear and Decide Disciplinary Appeals Under Circular 230 07/03/2018
CC-2014-008 Delegation of Authority to Hear and Decide Disciplinary Appeals Under Circular 230 09/09/2014
CC-2012-018 Delegation of Authority to Decide Appeals of Enrollment Decisions under Treasury Department Circular No. 230 09/13/2012
CC-2004-032 Definition of Returns, Application of Addition to Tax under IRC 6654 09/09/2004
CC-2006-002 Definition of Returns for Bankruptcy Discharge Purposes. 11/22/2005
CC-2013-012 Deficiency & Litigation Issues Concerning Tax Periods For Which Criminal Restitution Has Been Ordered 07/31/2013
CC-2004-038 Deduction claimed for redemption of stock held by ESOP. 10/01/2004
CC-2018-002 Correspondence to the Tax Division 11/29/2017
CC-2018-003 Correspondence to the Tax Division 01/08/2018
CC-2021-005 Correspondence to the Tax Division 02/11/2021
CC-2021-004 Correspondence to the Tax Division 01/26/2021
CC-2011-010 Correspondence to the Tax Division 03/14/2011
CC-2022-002 Correspondence to the Tax Division 11/16/2021
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