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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Showing 1 - 100 of 152
Find Help| Number | Subject | Issued |
|---|---|---|
| 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-2011-012 | Additional Procedures for eFiling in US Tax Court | 03/23/2011 |
| CC-2025-002 | Administrative Leave for Participation in VITA and TCE | 12/18/2024 |
| CC-2011-015 | Amendments to US Tax Court Rules of Practice and Procedure | 05/16/2011 |
| CC-2004-033 | Application of Bankruptcy Code 506(a) to Pension Plans | 09/09/2004 |
| 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-2014-007 | Application of the Accuracy-Related or Fraud Penalty in Tax Court Cases Involving Disallowed Refundable Credits | 07/31/2014 |
| CC-2016-007 | Application of the Results of TEFRA Partnership Procedures in Collection Due Process Cases | 03/21/2016 |
| CC-2017-005 | Approval Procedures for Identifying Whistleblowers | 04/04/2017 |
| CC-2013-010 | Approving the Use of Electronic Signatures on Electronically Filed Tax Court Submissions | 04/09/2013 |
| 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-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-2016-004 | Cancellation of Chief Counsel Notice 2014-007 Pursuant to PATH Act Section 209 | 12/30/2015 |
| CC-2019-001 | CC:TEGE Name Change to CC:EEE | 01/30/2019 |
| CC-2014-010 | Change in Delegation Authority for Appointment of Receiver | 09/09/2014 |
| CC-2016-002 | Change in Litigation Position regarding section 7436 Tax Court Jurisdiction | 12/17/2015 |
| CC-2005-004 | Changes to Procedures for ACC Review in Bankruptcy Cases. | 02/04/2005 |
| CC-2013-008 | Chief Counsel Pro Bono Policy Statement | 02/12/2013 |
| CC-2018-004 | Chief Counsel Signature Block | 03/09/2018 |
| CC-2019-002 | Chief Counsel Signature Block | 03/04/2019 |
| CC-2017-003 | Chief Counsel Signature Block | 01/11/2017 |
| CC-2021-003 | Chief Counsel Signature Block | 01/19/2021 |
| CC-2022-001 | Chief Counsel Signature Block | 11/15/2021 |
| CC-2024-002 | Chief Counsel Signature Block | 03/06/2024 |
| CC-2025-003 | Chief Counsel Signature Block | 01/16/2025 |
| CC-2019-003 | Chief Counsel Signature Block In Instances of Chief Counsel Recusal | 03/05/2019 |
| CC-2012-015 | Citation Form in Counsel Documents | 08/01/2012 |
| CC-2022-003 | Civility | 12/07/2021 |
| CC-2006-017 | Closing Agreements and Assessments. | 08/11/2006 |
| CC-2004-002 | CLP: One Claim Rule of IRC 6420(b), 6421(d)(1) and 6427(i)(1) | 03/25/2004 |
| CC-2010-018 | CLP: Treatment of Interchange Fee Income by Issuers of Credit Cards | 09/27/2010 |
| CC-2011-017 | CLP: Two-Year Deadline to Request IRC 6015(f) Equitable Relief | 07/25/2011 |
| CC-2005-003 | Collection of Partnership's Employment Taxes from Partners. | 01/19/2005 |
| CC-2010-015 | Commencement of E-Filing of Tax Court Case-Related Documents | 08/17/2010 |
| CC-2017-006 | Communication with Limited Scope Representatives in Docketed Tax Court Cases | 04/18/2017 |
| CC-2020-001 | Communication with Representatives Who Have Filed a Limited Entry of Appearance | 10/04/2019 |
| CC-2020-002 | Communication with Taxpayers or Representatives by Email | 10/18/2019 |
| CC-2020-007 | Communication with Taxpayers or Representatives by Email | 06/15/2020 |
| CC-2014-003 | Communications With Pro Se Petitioners and Form 2848 Representatives in Tax Court Litigation | 05/15/2014 |
| CC-2017-007 | Communications with Unenrolled Return Preparers in Docketed Tax Court Cases | 04/18/2017 |
| CC-2012-001 | Concessions Intended to Avoid Valuation Misstatement Penalties | 10/05/2011 |
| CC-2011-005 | Considering Economic Hardship in Determining Appropriateness of Levy | 11/22/2010 |
| CC-2008-013 | Coordination of Section 6694 Penalty. | 04/11/2008 |
| 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-2016-010 | Correspondence to the Tax Division | 07/28/2016 |
| CC-2014-006 | Correspondence to the Tax Division | 06/18/2014 |
| CC-2015-003 | Correspondence to the Tax Division | 03/16/2015 |
| CC-2017-004 | Correspondence to the Tax Division | 01/31/2017 |
| CC-2015-002 | Correspondence to the Tax Division | 01/15/2015 |
| CC-2021-004 | Correspondence to the Tax Division | 01/26/2021 |
| CC-2022-002 | Correspondence to the Tax Division | 11/16/2021 |
| CC-2011-010 | Correspondence to the Tax Division | 03/14/2011 |
| CC-2004-038 | Deduction claimed for redemption of stock held by ESOP. | 10/01/2004 |
| CC-2013-012 | Deficiency & Litigation Issues Concerning Tax Periods For Which Criminal Restitution Has Been Ordered | 07/31/2013 |
| CC-2006-002 | Definition of Returns for Bankruptcy Discharge Purposes. | 11/22/2005 |
| CC-2004-032 | Definition of Returns, Application of Addition to Tax under IRC 6654 | 09/09/2004 |
| CC-2012-018 | Delegation of Authority to Decide Appeals of Enrollment Decisions under Treasury Department Circular No. 230 | 09/13/2012 |
| 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-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-2017-002 | Designation of the First Assistant to the Chief Counsel | 12/29/2016 |
| CC-2012-004 | Determining Equitable Relief - Joint, Several Liability, IRC 6015(f) | 01/05/2012 |
| CC-2010-016 | Dischargeability in Bankruptcy: Tax Liabilities Reported on Returns | 09/02/2010 |
| CC-2006-003 | Disclosure of Third Party Tax Information in Tax Shelter Matters. | 10/28/2005 |
| CC-2010-009 | Disclosures of Returns and Return Information in Bankruptcy Cases | 05/11/2010 |
| CC-2017-001 | Discontinuance of Litigation Guideline Memorandum Program | 11/02/2016 |
| CC-2016-005 | Discovery Obligations to Preserve Evidence, Including Electronically Stored Information | 01/28/2016 |
| CC-2016-008 | Disregarding Frivolous CDP Hearing Requests under Section 6330(g) | 04/04/2016 |
| CC-2010-014 | E-Access, E-Filing and E-Service of Documents with the US Tax Court | 08/17/2010 |
| CC-2004-034 | Effect of Health Insurance Portability and Accountability Regs. | 09/10/2004 |
| CC-2010-007 | Evaluating Qualified Offers Submitted under IRC 7430(g) | 04/02/2010 |
| CC-2006-006 | Examples re: Third Party Tax Information in Tax Shelter Matters. | 11/22/2005 |
| CC-2020-008 | Examples Relating to Disclosure of Third Party Tax Information in Syndicated Conservation Easement Matters | 09/08/2020 |
| CC-2025-001 | Expert Procurement and Funding Procedures | 10/01/2024 |
| CC-2004-023 | Expert Witness Procedures. | 06/04/2004 |
| CC-2009-004 | Failure to Exhaust Administrative Remedies under Sec. 7433 | 10/17/2008 |
| CC-2005-011 | FAQs Regarding Litigation of Sec. 6015 cases in Tax Court. . | 05/20/2005 |
| CC-2009-027 | FAQs Regarding Unified Partnership Audit And Litigation Procedures | 08/21/2009 |
| CC-2009-023 | Federal Rule of Evidence 502 | 08/03/2009 |
| CC-2011-009 | File Maintenance and Management Information System Requirements | 03/11/2011 |
| CC-2016-003 | FOIA Requests for Joint Committee on Taxation Information | 12/22/2015 |
| CC-2020-004 | Form and Appearance of Tax Court Documents | 03/12/2020 |
| CC-2015-001 | Guidance for certain employment tax cases (including employment tax issues in CDP cases) | 12/05/2014 |
| CC-2005-010 | Guidance for Handling certain Sec. 6015 Cases. | 05/20/2005 |
| CC-2018-009 | Headings for Tax Court Briefs | 07/10/2018 |
| CC-2019-004 | Interest and Penalties on Restitution-Based Assessments | 06/27/2019 |
| CC-2005-017 | Interim Procedures for 'Ballard' Type Issues. | 09/27/2005 |
| CC-2008-002 | Legal Advice Provided by Email. | 12/07/2007 |
| CC-2016-001 | Levy on Thrift Savings Plan Accounts | 12/07/2015 |
| CC-2013-007 | Levy on Thrift Savings Plan Accounts | 02/04/2013 |
| CC-2007-008 | Litigating Cases Involving Criminal Restitution. | 02/27/2007 |
| CC-2013-011 | Litigating Cases that Involve Claims for Relief From Joint and Several Liability Under IRC 6015 | 06/07/2013 |
| CC-2006-010 | Litigating Position Re: Ability to Elect Married Filing Jointly. | 03/02/2006 |
| CC-2008-018 | New Electronic Access to U.S.Tax Court Files. | 09/10/2008 |
