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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1 - 25 of 140 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 | Next » 
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CC-2004-002 CLP: One Claim Rule of IRC 6420(b), 6421(d)(1) and 6427(i)(1) 03/25/2004
CC-2004-007 Application of Sec. 446(e) to Changes in Computing Depreciation. 01/28/2004
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-2006-002 Definition of Returns for Bankruptcy Discharge Purposes. 11/22/2005
CC-2006-003 Disclosure of Third Party Tax Information in Tax Shelter Matters. 10/28/2005
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

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