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 - 75 of 140 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 | Next » 
Number Not sorted Help on Number Subject Sorted Ascending Help on Subject Issued Not sorted Help on Issued
CC-2021-004 Correspondence to the Tax Division 01/26/2021
CC-2021-005 Correspondence to the Tax Division 02/11/2021
CC-2004-038 Deduction claimed for redemption of stock held by ESOP. 10/01/2004
CC-2013-012 Deficiency & Litigation Issues Concerning Tax Periods For Which Criminal Restitution Has Been Ordered 07/31/2013
CC-2006-002 Definition of Returns for Bankruptcy Discharge Purposes. 11/22/2005
CC-2004-032 Definition of Returns, Application of Addition to Tax under IRC 6654 09/09/2004
CC-2012-018 Delegation of Authority to Decide Appeals of Enrollment Decisions under Treasury Department Circular No. 230 09/13/2012
CC-2018-007 Delegation of Authority to Hear and Decide Disciplinary Appeals Under Circular 230 07/03/2018
CC-2014-008 Delegation of Authority to Hear and Decide Disciplinary Appeals Under Circular 230 09/09/2014
CC-2017-008 Department of Justice, Tax Division, Appellate Section Access to the Tax Court's Electronic Docket Records for Cases on Appeal 07/27/2017
CC-2017-002 Designation of the First Assistant to the Chief Counsel 12/29/2016
CC-2012-004 Determining Equitable Relief - Joint, Several Liability, IRC 6015(f) 01/05/2012
CC-2010-016 Dischargeability in Bankruptcy: Tax Liabilities Reported on Returns 09/02/2010
CC-2006-003 Disclosure of Third Party Tax Information in Tax Shelter Matters. 10/28/2005
CC-2010-009 Disclosures of Returns and Return Information in Bankruptcy Cases 05/11/2010
CC-2017-001 Discontinuance of Litigation Guideline Memorandum Program 11/02/2016
CC-2016-005 Discovery Obligations to Preserve Evidence, Including Electronically Stored Information 01/28/2016
CC-2016-008 Disregarding Frivolous CDP Hearing Requests under Section 6330(g) 04/04/2016
CC-2010-014 E-Access, E-Filing and E-Service of Documents with the US Tax Court 08/17/2010
CC-2004-034 Effect of Health Insurance Portability and Accountability Regs. 09/10/2004
CC-2010-007 Evaluating Qualified Offers Submitted under IRC 7430(g) 04/02/2010
CC-2006-006 Examples re: Third Party Tax Information in Tax Shelter Matters. 11/22/2005
CC-2020-008 Examples Relating to Disclosure of Third Party Tax Information in Syndicated Conservation Easement Matters 09/08/2020
CC-2004-023 Expert Witness Procedures. 06/04/2004
CC-2009-004 Failure to Exhaust Administrative Remedies under Sec. 7433 10/17/2008

« Previous | 1 2 3 4 5 6 | Next » 
Official Adobe Website
Get Adobe ® Reader