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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

51 - 100 of 140 files Show per page:  25 50 100 200 « Previous | 1 2 3 | Next » 
Number Sorted Descending Help on Number Subject Not sorted Help on Subject Issued Not sorted Help on Issued
CC-2015-002 Correspondence to the Tax Division 01/15/2015
CC-2015-001 Guidance for certain employment tax cases (including employment tax issues in CDP cases) 12/05/2014
CC-2014-010 Change in Delegation Authority for Appointment of Receiver 09/09/2014
CC-2014-009 Processing National Office Reviewed Field Advice for Release to the Public 09/09/2014
CC-2014-008 Delegation of Authority to Hear and Decide Disciplinary Appeals Under Circular 230 09/09/2014
CC-2014-007 Application of the Accuracy-Related or Fraud Penalty in Tax Court Cases Involving Disallowed Refundable Credits 07/31/2014
CC-2014-006 Correspondence to the Tax Division 06/18/2014
CC-2014-005 Updated Requirements for National Office Coordination 05/20/2014
CC-2014-004 Written Supervisory Approval Not Required to Assess Certain IRC 6702 Penalties 05/20/2014
CC-2014-003 Communications With Pro Se Petitioners and Form 2848 Representatives in Tax Court Litigation 05/15/2014
CC-2014-002 Proper Standard of Review for Collection Due Process Determinations 03/03/2017
CC-2014-001 Tax Court Brief Bank 04/09/2014
CC-2013-012 Deficiency & Litigation Issues Concerning Tax Periods For Which Criminal Restitution Has Been Ordered 07/31/2013
CC-2013-011 Litigating Cases that Involve Claims for Relief From Joint and Several Liability Under IRC 6015 06/07/2013
CC-2013-010 Approving the Use of Electronic Signatures on Electronically Filed Tax Court Submissions 04/09/2013
CC-2013-008 Chief Counsel Pro Bono Policy Statement 02/12/2013
CC-2013-007 Levy on Thrift Savings Plan Accounts 02/04/2013
CC-2013-006 Updated Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts 01/28/2013
CC-2012-018 Delegation of Authority to Decide Appeals of Enrollment Decisions under Treasury Department Circular No. 230 09/13/2012
CC-2012-017 Update to Procedures for Complying with E-Discovery Obligations 09/13/2012
CC-2012-015 Citation Form in Counsel Documents 08/01/2012
CC-2012-008 Procedures for Economic Substance Doctrine and Related Penalties 04/03/2012
CC-2012-004 Determining Equitable Relief - Joint, Several Liability, IRC 6015(f) 01/05/2012
CC-2012-002 Whether Federal Common Law or State Law Governs Alter Ego Status 12/02/2011
CC-2012-001 Concessions Intended to Avoid Valuation Misstatement Penalties 10/05/2011
CC-2011-021 Tax Court Jurisdiction in CDP Cases to Consider Non-CDP Issues 09/19/2011
CC-2011-020 Reversal of Unauthorized Abatements Following Referral to DOJ 09/15/2011
CC-2011-018 The Assessment and Collection of Criminal Restitution 08/26/2011
CC-2011-017 CLP: Two-Year Deadline to Request IRC 6015(f) Equitable Relief 07/25/2011
CC-2011-016 Policy on Personal Use of Government Technology Equipment/Resources 07/22/2011
CC-2011-015 Amendments to US Tax Court Rules of Practice and Procedure 05/16/2011
CC-2011-012 Additional Procedures for eFiling in US Tax Court 03/23/2011
CC-2011-011 Notification of Need for Assessment in TEFRA Partnership Cases 03/23/2011
CC-2011-010 Correspondence to the Tax Division 03/14/2011
CC-2011-009 File Maintenance and Management Information System Requirements 03/11/2011
CC-2011-007 Authority to Decide Disciplinary Appeals Under Circular 230 03/02/2011
CC-2011-006 Authority to Refer Certain Bankruptcy Matters to Dept. of Justice 01/12/2011
CC-2011-005 Considering Economic Hardship in Determining Appropriateness of Levy 11/22/2010
CC-2011-001 Requirement To Provide Information On Voice Mail And Outlook 10/12/2010
CC-2010-018 CLP: Treatment of Interchange Fee Income by Issuers of Credit Cards 09/27/2010
CC-2010-017 Processing and Handling of Appeals from Decisions Under Circular 230 09/22/2010
CC-2010-016 Dischargeability in Bankruptcy: Tax Liabilities Reported on Returns 09/02/2010
CC-2010-015 Commencement of E-Filing of Tax Court Case-Related Documents 08/17/2010
CC-2010-014 E-Access, E-Filing and E-Service of Documents with the US Tax Court 08/17/2010
CC-2010-012 Tax Court Cases Involving Abatement Claims Under IRC ยง 6404(a)(1) 07/08/2010
CC-2010-009 Disclosures of Returns and Return Information in Bankruptcy Cases 05/11/2010
CC-2010-007 Evaluating Qualified Offers Submitted under IRC 7430(g) 04/02/2010
CC-2010-006 New Procedures for Handling Overpayment or Underpayment Interest 03/26/2010
CC-2010-001 TC Cases Re: Substantial Income Omission from Basis Overstatement 11/23/2009
CC-2009-027 FAQs Regarding Unified Partnership Audit And Litigation Procedures 08/21/2009

« Previous | 1 2 3 | Next » 
Official Adobe Website
Get Adobe ® Reader