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 101 - 152 of 152
Find Help| Number | Subject | Issued |
|---|---|---|
| CC-2010-006 | New Procedures for Handling Overpayment or Underpayment Interest | 03/26/2010 |
| CC-2011-011 | Notification of Need for Assessment in TEFRA Partnership Cases | 03/23/2011 |
| CC-2004-025 | Offers in Compromise in Bankruptcy. | 07/12/2004 |
| CC-2018-005 | Passport Actions Under Section 7345 | 04/06/2018 |
| 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-2009-018 | Payment of Awards of Litigation or Administrative Costs | 06/17/2009 |
| CC-2021-006 | Personnel Announcement | 02/26/2021 |
| CC-2011-016 | Policy on Personal Use of Government Technology Equipment/Resources | 07/22/2011 |
| CC-2019-006 | Policy Statement on the Tax Regulatory Process | 09/17/2019 |
| CC-2020-003 | Procedures for Coordination of Cases Involving Virtual Currency | 10/22/2019 |
| CC-2012-008 | Procedures for Economic Substance Doctrine and Related Penalties | 04/03/2012 |
| CC-2006-016 | Procedures for Identifying Certain FOIA and Other Info Requests. | 07/06/2006 |
| CC-2022-006 | Procedures for review and posting of certain frequently asked questions (FAQs) on IRS.gov | 06/30/2022 |
| CC-2020-005 | Procedures Related to Electronic Clearance and Digital Signatures for Office of Chief Counsel Documents and Regulations | 04/01/2020 |
| CC-2010-017 | Processing and Handling of Appeals from Decisions Under Circular 230 | 09/22/2010 |
| CC-2014-009 | Processing National Office Reviewed Field Advice for Release to the Public | 09/09/2014 |
| CC-2008-014 | Procs. for Closing Agrmnts w/ Taxpayer Consents to Publicize. | 04/14/2008 |
| CC-2014-002 | Proper Standard of Review for Collection Due Process Determinations | 03/03/2017 |
| CC-2009-011 | Protective Assessments of Affected Items in TEFRA Partnership Cases | 03/11/2009 |
| CC-2008-006 | Providing Final Status Reports to Tax Ct. Prior to Calendar Call. | 12/28/2007 |
| CC-2022-004 | Referring Taxpayers to Low Income Taxpayer Clinics | 01/06/2022 |
| CC-2011-001 | Requirement To Provide Information On Voice Mail And Outlook | 10/12/2010 |
| CC-2011-020 | Reversal of Unauthorized Abatements Following Referral to DOJ | 09/15/2011 |
| CC-2018-006 | Section 6751(b) Compliance Issues for Penalties in Litigation | 06/06/2018 |
| CC-2021-001 | Settlement of Syndicated Conservation Easement Transaction in Cases Docketed Before the U.S. Tax Court Additional Information | 10/01/2020 |
| CC-2006-021 | Significant Refund Litigation. | 09/21/2006 |
| CC-2015-004 | Supplement to Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts | 03/17/2015 |
| CC-2007-013 | T.C. Cases Involving Review of Sec. 6015(f) Claims. | 06/08/2007 |
| CC-2014-001 | Tax Court Brief Bank | 04/09/2014 |
| CC-2018-008 | Tax Court Case Docketed when no Notice of Deficiency was Issued (Premature Petitions) | 07/06/2018 |
| CC-2010-012 | Tax Court Cases Involving Abatement Claims Under IRC § 6404(a)(1) | 07/08/2010 |
| CC-2011-021 | Tax Court Jurisdiction in CDP Cases to Consider Non-CDP Issues | 09/19/2011 |
| CC-2005-018 | Tax Court Orders Webpage. | 09/29/2005 |
| CC-2010-001 | TC Cases Re: Substantial Income Omission from Basis Overstatement | 11/23/2009 |
| CC-2006-022 | The 1st Amendment as Defense to Summonses and Injunctions. | 09/21/2006 |
| CC-2011-018 | The Assessment and Collection of Criminal Restitution | 08/26/2011 |
| CC-2004-022 | Tracking of Tax Court Documents. | 06/04/2004 |
| CC-2022-005 | Transmittal of Tax Court Files to Department of Justice, Tax Division, Appellate Section | 05/05/2022 |
| CC-2019-005 | Transmitting Large Files Electronically to Department of Justice, Tax Division, Using JEFS | 07/17/2019 |
| CC-2020-006 | Transmitting Large Files Electronically to Department of Justice, Tax Division, Using JEFS | 05/11/2020 |
| CC-2024-001 | Transmitting Large Files Electronically to Government Agencies Using Kiteworks | 02/23/2024 |
| CC-2023-002 | Transmitting Large Files Electronically to Government Agencies Using Kiteworks | 09/25/2023 |
| CC-2021-002 | U.S. Tax Court's New Electronic Filing System - DAWSON (Docket Access Within a Secure Online Network) | 12/08/2020 |
| CC-2012-017 | Update to Procedures for Complying with E-Discovery Obligations | 09/13/2012 |
| CC-2015-005 | Update to Supplement to Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts | 04/07/2015 |
| CC-2013-006 | Updated Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts | 01/28/2013 |
| CC-2016-009 | Updated Requirements for National Office Coordination | 06/30/2016 |
| CC-2014-005 | Updated Requirements for National Office Coordination | 05/20/2014 |
| CC-2015-006 | Venue for Appeals from Decisions of the Tax Court | 06/30/2015 |
| CC-2012-002 | Whether Federal Common Law or State Law Governs Alter Ego Status | 12/02/2011 |
| CC-2004-018 | Wordprocessing Format Issues in Tax Court. | 05/05/2004 |
| CC-2014-004 | Written Supervisory Approval Not Required to Assess Certain IRC 6702 Penalties | 05/20/2014 |
