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-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-2004-018 Wordprocessing Format Issues in Tax Court. 05/05/2004
CC-2004-022 Tracking of Tax Court Documents. 06/04/2004
CC-2004-023 Expert Witness Procedures. 06/04/2004
CC-2004-024 Application of CC-2004-007. 07/12/2004
CC-2004-025 Offers in Compromise in Bankruptcy. 07/12/2004
CC-2004-027 Accelerated Review of Selected Appeals Settlement Guidelines. 08/03/2004
CC-2004-032 Definition of Returns, Application of Addition to Tax under IRC 6654 09/09/2004
CC-2004-033 Application of Bankruptcy Code 506(a) to Pension Plans 09/09/2004
CC-2004-034 Effect of Health Insurance Portability and Accountability Regs. 09/10/2004
CC-2004-038 Deduction claimed for redemption of stock held by ESOP. 10/01/2004
CC-2005-003 Collection of Partnership's Employment Taxes from Partners. 01/19/2005
CC-2005-004 Changes to Procedures for ACC Review in Bankruptcy Cases. 02/04/2005
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-2005-017 Interim Procedures for 'Ballard' Type Issues. 09/27/2005
CC-2005-018 Tax Court Orders Webpage. 09/29/2005
CC-2006-003 Disclosure of Third Party Tax Information in Tax Shelter Matters. 10/28/2005
CC-2006-006 Examples re: Third Party Tax Information in Tax Shelter Matters. 11/22/2005
CC-2006-002 Definition of Returns for Bankruptcy Discharge Purposes. 11/22/2005
CC-2006-010 Litigating Position Re: Ability to Elect Married Filing Jointly. 03/02/2006
CC-2006-016 Procedures for Identifying Certain FOIA and Other Info Requests. 07/06/2006
CC-2006-017 Closing Agreements and Assessments. 08/11/2006
CC-2006-021 Significant Refund Litigation. 09/21/2006
CC-2006-022 The 1st Amendment as Defense to Summonses and Injunctions. 09/21/2006
CC-2007-008 Litigating Cases Involving Criminal Restitution. 02/27/2007
CC-2007-010 2006 GO Zone Allocation Relief. 03/28/2007
CC-2007-013 T.C. Cases Involving Review of Sec. 6015(f) Claims. 06/08/2007
CC-2008-002 Legal Advice Provided by Email. 12/07/2007
CC-2008-006 Providing Final Status Reports to Tax Ct. Prior to Calendar Call. 12/28/2007
CC-2008-013 Coordination of Section 6694 Penalty. 04/11/2008
CC-2008-014 Procs. for Closing Agrmnts w/ Taxpayer Consents to Publicize. 04/14/2008
CC-2008-016 Brief Review Best Practices. 05/21/2008
CC-2008-018 New Electronic Access to U.S.Tax Court Files. 09/10/2008
CC-2009-004 Failure to Exhaust Administrative Remedies under Sec. 7433 10/17/2008
CC-2009-011 Protective Assessments of Affected Items in TEFRA Partnership Cases 03/11/2009
CC-2009-014 Burden of Production for Section 6654 Addition to Tax 05/07/2009
CC-2009-018 Payment of Awards of Litigation or Administrative Costs 06/17/2009
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-2010-001 TC Cases Re: Substantial Income Omission from Basis Overstatement 11/23/2009
CC-2010-006 New Procedures for Handling Overpayment or Underpayment Interest 03/26/2010
CC-2010-007 Evaluating Qualified Offers Submitted under IRC 7430(g) 04/02/2010
CC-2010-009 Disclosures of Returns and Return Information in Bankruptcy Cases 05/11/2010
CC-2010-012 Tax Court Cases Involving Abatement Claims Under IRC § 6404(a)(1) 07/08/2010
CC-2010-015 Commencement of E-Filing of Tax Court Case-Related Documents 08/17/2010
CC-2010-014 E-Access, E-Filing and E-Service of Documents with the US Tax Court 08/17/2010
CC-2010-016 Dischargeability in Bankruptcy: Tax Liabilities Reported on Returns 09/02/2010
CC-2010-017 Processing and Handling of Appeals from Decisions Under Circular 230 09/22/2010
CC-2010-018 CLP: Treatment of Interchange Fee Income by Issuers of Credit Cards 09/27/2010
CC-2011-001 Requirement To Provide Information On Voice Mail And Outlook 10/12/2010
CC-2011-005 Considering Economic Hardship in Determining Appropriateness of Levy 11/22/2010
CC-2011-006 Authority to Refer Certain Bankruptcy Matters to Dept. of Justice 01/12/2011
CC-2011-007 Authority to Decide Disciplinary Appeals Under Circular 230 03/02/2011
CC-2011-009 File Maintenance and Management Information System Requirements 03/11/2011
CC-2011-010 Correspondence to the Tax Division 03/14/2011
CC-2011-011 Notification of Need for Assessment in TEFRA Partnership Cases 03/23/2011
CC-2011-012 Additional Procedures for eFiling in US Tax Court 03/23/2011
CC-2011-015 Amendments to US Tax Court Rules of Practice and Procedure 05/16/2011
CC-2011-016 Policy on Personal Use of Government Technology Equipment/Resources 07/22/2011
CC-2011-017 CLP: Two-Year Deadline to Request IRC 6015(f) Equitable Relief 07/25/2011
CC-2011-018 The Assessment and Collection of Criminal Restitution 08/26/2011
CC-2011-020 Reversal of Unauthorized Abatements Following Referral to DOJ 09/15/2011
CC-2011-021 Tax Court Jurisdiction in CDP Cases to Consider Non-CDP Issues 09/19/2011
CC-2012-001 Concessions Intended to Avoid Valuation Misstatement Penalties 10/05/2011
CC-2012-002 Whether Federal Common Law or State Law Governs Alter Ego Status 12/02/2011
CC-2012-004 Determining Equitable Relief - Joint, Several Liability, IRC 6015(f) 01/05/2012
CC-2012-008 Procedures for Economic Substance Doctrine and Related Penalties 04/03/2012
CC-2012-015 Citation Form in Counsel Documents 08/01/2012
CC-2012-018 Delegation of Authority to Decide Appeals of Enrollment Decisions under Treasury Department Circular No. 230 09/13/2012
CC-2012-017 Update to Procedures for Complying with E-Discovery Obligations 09/13/2012
CC-2013-006 Updated Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts 01/28/2013
CC-2013-007 Levy on Thrift Savings Plan Accounts 02/04/2013
CC-2013-008 Chief Counsel Pro Bono Policy Statement 02/12/2013
CC-2013-010 Approving the Use of Electronic Signatures on Electronically Filed Tax Court Submissions 04/09/2013
CC-2013-011 Litigating Cases that Involve Claims for Relief From Joint and Several Liability Under IRC 6015 06/07/2013
CC-2013-012 Deficiency & Litigation Issues Concerning Tax Periods For Which Criminal Restitution Has Been Ordered 07/31/2013
CC-2014-001 Tax Court Brief Bank 04/09/2014
CC-2014-003 Communications With Pro Se Petitioners and Form 2848 Representatives in Tax Court Litigation 05/15/2014
CC-2014-005 Updated Requirements for National Office Coordination 05/20/2014
CC-2014-004 Written Supervisory Approval Not Required to Assess Certain IRC 6702 Penalties 05/20/2014
CC-2014-006 Correspondence to the Tax Division 06/18/2014
CC-2014-007 Application of the Accuracy-Related or Fraud Penalty in Tax Court Cases Involving Disallowed Refundable Credits 07/31/2014
CC-2014-008 Delegation of Authority to Hear and Decide Disciplinary Appeals Under Circular 230 09/09/2014
CC-2014-010 Change in Delegation Authority for Appointment of Receiver 09/09/2014
CC-2014-009 Processing National Office Reviewed Field Advice for Release to the Public 09/09/2014
CC-2015-001 Guidance for certain employment tax cases (including employment tax issues in CDP cases) 12/05/2014
CC-2015-002 Correspondence to the Tax Division 01/15/2015
CC-2015-003 Correspondence to the Tax Division 03/16/2015
CC-2015-004 Supplement to Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts 03/17/2015
CC-2015-005 Update to Supplement to Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts 04/07/2015
CC-2015-006 Venue for Appeals from Decisions of the Tax Court 06/30/2015
CC-2016-001 Levy on Thrift Savings Plan Accounts 12/07/2015
CC-2016-002 Change in Litigation Position regarding section 7436 Tax Court Jurisdiction 12/17/2015
CC-2016-003 FOIA Requests for Joint Committee on Taxation Information 12/22/2015
CC-2016-004 Cancellation of Chief Counsel Notice 2014-007 Pursuant to PATH Act Section 209 12/30/2015
CC-2016-005 Discovery Obligations to Preserve Evidence, Including Electronically Stored Information 01/28/2016
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-2016-007 Application of the Results of TEFRA Partnership Procedures in Collection Due Process Cases 03/21/2016
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