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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Número Asunto Emitido
CC-2022-002 Correspondence to the Tax Division 11/16/2021
CC-2021-005 Correspondence to the Tax Division 02/11/2021
CC-2018-002 Correspondence to the Tax Division 11/29/2017
CC-2018-003 Correspondence to the Tax Division 01/08/2018
CC-2011-010 Correspondence to the Tax Division 03/14/2011
CC-2008-013 Coordination of Section 6694 Penalty. 04/11/2008
CC-2011-005 Considering Economic Hardship in Determining Appropriateness of Levy 11/22/2010
CC-2012-001 Concessions Intended to Avoid Valuation Misstatement Penalties 10/05/2011
CC-2017-007 Communications with Unenrolled Return Preparers in Docketed Tax Court Cases 04/18/2017
CC-2014-003 Communications With Pro Se Petitioners and Form 2848 Representatives in Tax Court Litigation 05/15/2014
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-2020-001 Communication with Representatives Who Have Filed a Limited Entry of Appearance 10/04/2019
CC-2017-006 Communication with Limited Scope Representatives in Docketed Tax Court Cases 04/18/2017
CC-2010-015 Commencement of E-Filing of Tax Court Case-Related Documents 08/17/2010
CC-2005-003 Collection of Partnership's Employment Taxes from Partners. 01/19/2005
CC-2011-017 CLP: Two-Year Deadline to Request IRC 6015(f) Equitable Relief 07/25/2011
CC-2010-018 CLP: Treatment of Interchange Fee Income by Issuers of Credit Cards 09/27/2010
CC-2004-002 CLP: One Claim Rule of IRC 6420(b), 6421(d)(1) and 6427(i)(1) 03/25/2004
CC-2006-017 Closing Agreements and Assessments. 08/11/2006
CC-2022-003 Civility 12/07/2021
CC-2012-015 Citation Form in Counsel Documents 08/01/2012
CC-2019-003 Chief Counsel Signature Block In Instances of Chief Counsel Recusal 03/05/2019
CC-2017-003 Chief Counsel Signature Block 01/11/2017
CC-2024-002 Chief Counsel Signature Block 03/06/2024
CC-2019-002 Chief Counsel Signature Block 03/04/2019
CC-2021-003 Chief Counsel Signature Block 01/19/2021
CC-2022-001 Chief Counsel Signature Block 11/15/2021
CC-2025-003 Chief Counsel Signature Block 01/16/2025
CC-2025-004 Chief Counsel Signature Block 02/12/2025
CC-2025-005 Chief Counsel Signature Block 03/19/2025
CC-2025-006 Chief Counsel Signature Block 07/17/2025
CC-2018-004 Chief Counsel Signature Block 03/09/2018
CC-2013-008 Chief Counsel Pro Bono Policy Statement 02/12/2013
CC-2005-004 Changes to Procedures for ACC Review in Bankruptcy Cases. 02/04/2005
CC-2016-002 Change in Litigation Position regarding section 7436 Tax Court Jurisdiction 12/17/2015
CC-2014-010 Change in Delegation Authority for Appointment of Receiver 09/09/2014
CC-2019-001 CC:TEGE Name Change to CC:EEE 01/30/2019
CC-2016-004 Cancellation of Chief Counsel Notice 2014-007 Pursuant to PATH Act Section 209 12/30/2015
CC-2009-014 Burden of Production for Section 6654 Addition to Tax 05/07/2009
CC-2008-016 Brief Review Best Practices. 05/21/2008
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-2013-010 Approving the Use of Electronic Signatures on Electronically Filed Tax Court Submissions 04/09/2013
CC-2017-005 Approval Procedures for Identifying Whistleblowers 04/04/2017
CC-2016-007 Application of the Results of TEFRA Partnership Procedures in Collection Due Process Cases 03/21/2016
CC-2014-007 Application of the Accuracy-Related or Fraud Penalty in Tax Court Cases Involving Disallowed Refundable Credits 07/31/2014
CC-2004-007 Application of Sec. 446(e) to Changes in Computing Depreciation. 01/28/2004
CC-2004-024 Application of CC-2004-007. 07/12/2004
CC-2004-033 Application of Bankruptcy Code 506(a) to Pension Plans 09/09/2004
CC-2011-015 Amendments to US Tax Court Rules of Practice and Procedure 05/16/2011
CC-2025-002 Administrative Leave for Participation in VITA and TCE 12/18/2024
CC-2011-012 Additional Procedures for eFiling in US Tax Court 03/23/2011
CC-2004-027 Accelerated Review of Selected Appeals Settlement Guidelines. 08/03/2004
CC-2007-010 2006 GO Zone Allocation Relief. 03/28/2007

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