Chief Counsel (CC) Notices
Instructions: More Information:

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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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-2005-010 Guidance for Handling certain Sec. 6015 Cases. 05/20/2005
CC-2005-011 FAQs Regarding Litigation of Sec. 6015 cases in Tax Court. . 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-2006-002 Definition of Returns for Bankruptcy Discharge Purposes. 11/22/2005
CC-2006-006 Examples re: Third Party Tax Information in Tax Shelter Matters. 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 ยง 6404(a)(1) 07/08/2010
CC-2010-014 E-Access, E-Filing and E-Service of Documents with the US Tax Court 08/17/2010
CC-2010-015 Commencement of E-Filing of Tax Court Case-Related Documents 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

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