Emails containing legal advice that lawyers in the Office of Chief Counsel send to Office of Chief Counsel or IRS field personnel are Chief Counsel Advice subject to public inspection as set forth in 26 U.S.C. Section 6110. These are the annual reports the Service issues on March 31, following the close of each calendar year concerning the number of emailed CCA. 1/1/2023 - 12/31/2023 ReportPDF 1/1/2022 – 12/31/2022 ReportPDF 1/1/2021 – 12/31/2021 ReportPDF 1/1/2020 – 12/31/2020 ReportPDF 1/1/2019 – 12/31/2019 ReportPDF 1/1/2018 – 12/31/2018 ReportPDF 1/1/2017 – 12/31/2017 ReportPDF 1/1/2016 – 12/31/2016 ReportPDF 1/1/2015 – 12/31/2015 ReportPDF 1/1/2014 – 12/31/2014 ReportPDF 1/1/2013 – 12/31/2013 ReportPDF 1/1/2012 – 12/31/2012 ReportPDF 1/1/2011 – 12/31/2011 ReportPDF 1/1/2010 – 12/31/2010 ReportPDF 7/1/2008 – 12/31/2009 ReportPDF
