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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Showing 1 - 100 of 154
Find Help| Number | Subject | Issued |
|---|---|---|
| Number CC-2025-005 | Subject Chief Counsel Signature Block | Issued 03/19/2025 |
| Number CC-2025-004 | Subject Chief Counsel Signature Block | Issued 02/12/2025 |
| Number CC-2025-003 | Subject Chief Counsel Signature Block | Issued 01/16/2025 |
| Number CC-2025-002 | Subject Administrative Leave for Participation in VITA and TCE | Issued 12/18/2024 |
| Number CC-2025-001 | Subject Expert Procurement and Funding Procedures | Issued 10/01/2024 |
| Number CC-2024-002 | Subject Chief Counsel Signature Block | Issued 03/06/2024 |
| Number CC-2024-001 | Subject Transmitting Large Files Electronically to Government Agencies Using Kiteworks | Issued 02/23/2024 |
| Number CC-2023-002 | Subject Transmitting Large Files Electronically to Government Agencies Using Kiteworks | Issued 09/25/2023 |
| Number CC-2022-006 | Subject Procedures for review and posting of certain frequently asked questions (FAQs) on IRS.gov | Issued 06/30/2022 |
| Number CC-2022-005 | Subject Transmittal of Tax Court Files to Department of Justice, Tax Division, Appellate Section | Issued 05/05/2022 |
| Number CC-2022-004 | Subject Referring Taxpayers to Low Income Taxpayer Clinics | Issued 01/06/2022 |
| Number CC-2022-003 | Subject Civility | Issued 12/07/2021 |
| Number CC-2022-002 | Subject Correspondence to the Tax Division | Issued 11/16/2021 |
| Number CC-2022-001 | Subject Chief Counsel Signature Block | Issued 11/15/2021 |
| Number CC-2021-006 | Subject Personnel Announcement | Issued 02/26/2021 |
| Number CC-2021-005 | Subject Correspondence to the Tax Division | Issued 02/11/2021 |
| Number CC-2021-004 | Subject Correspondence to the Tax Division | Issued 01/26/2021 |
| Number CC-2021-003 | Subject Chief Counsel Signature Block | Issued 01/19/2021 |
| Number CC-2021-002 | Subject U.S. Tax Court's New Electronic Filing System - DAWSON (Docket Access Within a Secure Online Network) | Issued 12/08/2020 |
| Number CC-2021-001 | Subject Settlement of Syndicated Conservation Easement Transaction in Cases Docketed Before the U.S. Tax Court Additional Information | Issued 10/01/2020 |
| Number CC-2020-008 | Subject Examples Relating to Disclosure of Third Party Tax Information in Syndicated Conservation Easement Matters | Issued 09/08/2020 |
| Number CC-2020-007 | Subject Communication with Taxpayers or Representatives by Email | Issued 06/15/2020 |
| Number CC-2020-006 | Subject Transmitting Large Files Electronically to Department of Justice, Tax Division, Using JEFS | Issued 05/11/2020 |
| Number CC-2020-005 | Subject Procedures Related to Electronic Clearance and Digital Signatures for Office of Chief Counsel Documents and Regulations | Issued 04/01/2020 |
| Number CC-2020-004 | Subject Form and Appearance of Tax Court Documents | Issued 03/12/2020 |
| Number CC-2020-003 | Subject Procedures for Coordination of Cases Involving Virtual Currency | Issued 10/22/2019 |
| Number CC-2020-002 | Subject Communication with Taxpayers or Representatives by Email | Issued 10/18/2019 |
| Number CC-2020-001 | Subject Communication with Representatives Who Have Filed a Limited Entry of Appearance | Issued 10/04/2019 |
| Number CC-2019-006 | Subject Policy Statement on the Tax Regulatory Process | Issued 09/17/2019 |
| Number CC-2019-005 | Subject Transmitting Large Files Electronically to Department of Justice, Tax Division, Using JEFS | Issued 07/17/2019 |
| Number CC-2019-004 | Subject Interest and Penalties on Restitution-Based Assessments | Issued 06/27/2019 |
| Number CC-2019-003 | Subject Chief Counsel Signature Block In Instances of Chief Counsel Recusal | Issued 03/05/2019 |
| Number CC-2019-002 | Subject Chief Counsel Signature Block | Issued 03/04/2019 |
| Number CC-2019-001 | Subject CC:TEGE Name Change to CC:EEE | Issued 01/30/2019 |
| Number CC-2018-009 | Subject Headings for Tax Court Briefs | Issued 07/10/2018 |
| Number CC-2018-008 | Subject Tax Court Case Docketed when no Notice of Deficiency was Issued (Premature Petitions) | Issued 07/06/2018 |
| Number CC-2018-007 | Subject Delegation of Authority to Hear and Decide Disciplinary Appeals Under Circular 230 | Issued 07/03/2018 |
| Number CC-2018-006 | Subject Section 6751(b) Compliance Issues for Penalties in Litigation | Issued 06/06/2018 |
| Number CC-2018-005 | Subject Passport Actions Under Section 7345 | Issued 04/06/2018 |
| Number CC-2018-004 | Subject Chief Counsel Signature Block | Issued 03/09/2018 |
| Number CC-2018-003 | Subject Correspondence to the Tax Division | Issued 01/08/2018 |
| Number CC-2018-002 | Subject Correspondence to the Tax Division | Issued 11/29/2017 |
| Number CC-2017-008 | Subject Department of Justice, Tax Division, Appellate Section Access to the Tax Court's Electronic Docket Records for Cases on Appeal | Issued 07/27/2017 |
| Number CC-2017-007 | Subject Communications with Unenrolled Return Preparers in Docketed Tax Court Cases | Issued 04/18/2017 |
| Number CC-2017-006 | Subject Communication with Limited Scope Representatives in Docketed Tax Court Cases | Issued 04/18/2017 |
| Number CC-2017-005 | Subject Approval Procedures for Identifying Whistleblowers | Issued 04/04/2017 |
| Number CC-2017-004 | Subject Correspondence to the Tax Division | Issued 01/31/2017 |
| Number CC-2017-003 | Subject Chief Counsel Signature Block | Issued 01/11/2017 |
| Number CC-2017-002 | Subject Designation of the First Assistant to the Chief Counsel | Issued 12/29/2016 |
| Number CC-2017-001 | Subject Discontinuance of Litigation Guideline Memorandum Program | Issued 11/02/2016 |
| Number CC-2016-010 | Subject Correspondence to the Tax Division | Issued 07/28/2016 |
| Number CC-2016-009 | Subject Updated Requirements for National Office Coordination | Issued 06/30/2016 |
| Number CC-2016-008 | Subject Disregarding Frivolous CDP Hearing Requests under Section 6330(g) | Issued 04/04/2016 |
| Number CC-2016-007 | Subject Application of the Results of TEFRA Partnership Procedures in Collection Due Process Cases | Issued 03/21/2016 |
| Number CC-2016-006 | Subject PATH Act Amendments: Appellate Venue for CDP and Innocent Spouse Cases, Tax Court Jurisdiction and S-case Status for Interest Abatement Cases, and Applicability of Federal Rules of Evidence | Issued 02/01/2016 |
| Number CC-2016-005 | Subject Discovery Obligations to Preserve Evidence, Including Electronically Stored Information | Issued 01/28/2016 |
| Number CC-2016-004 | Subject Cancellation of Chief Counsel Notice 2014-007 Pursuant to PATH Act Section 209 | Issued 12/30/2015 |
| Number CC-2016-003 | Subject FOIA Requests for Joint Committee on Taxation Information | Issued 12/22/2015 |
| Number CC-2016-002 | Subject Change in Litigation Position regarding section 7436 Tax Court Jurisdiction | Issued 12/17/2015 |
| Number CC-2016-001 | Subject Levy on Thrift Savings Plan Accounts | Issued 12/07/2015 |
| Number CC-2015-006 | Subject Venue for Appeals from Decisions of the Tax Court | Issued 06/30/2015 |
| Number CC-2015-005 | Subject Update to Supplement to Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts | Issued 04/07/2015 |
| Number CC-2015-004 | Subject Supplement to Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts | Issued 03/17/2015 |
| Number CC-2015-003 | Subject Correspondence to the Tax Division | Issued 03/16/2015 |
| Number CC-2015-002 | Subject Correspondence to the Tax Division | Issued 01/15/2015 |
| Number CC-2015-001 | Subject Guidance for certain employment tax cases (including employment tax issues in CDP cases) | Issued 12/05/2014 |
| Number CC-2014-010 | Subject Change in Delegation Authority for Appointment of Receiver | Issued 09/09/2014 |
| Number CC-2014-009 | Subject Processing National Office Reviewed Field Advice for Release to the Public | Issued 09/09/2014 |
| Number CC-2014-008 | Subject Delegation of Authority to Hear and Decide Disciplinary Appeals Under Circular 230 | Issued 09/09/2014 |
| Number CC-2014-007 | Subject Application of the Accuracy-Related or Fraud Penalty in Tax Court Cases Involving Disallowed Refundable Credits | Issued 07/31/2014 |
| Number CC-2014-006 | Subject Correspondence to the Tax Division | Issued 06/18/2014 |
| Number CC-2014-005 | Subject Updated Requirements for National Office Coordination | Issued 05/20/2014 |
| Number CC-2014-004 | Subject Written Supervisory Approval Not Required to Assess Certain IRC 6702 Penalties | Issued 05/20/2014 |
| Number CC-2014-003 | Subject Communications With Pro Se Petitioners and Form 2848 Representatives in Tax Court Litigation | Issued 05/15/2014 |
| Number CC-2014-002 | Subject Proper Standard of Review for Collection Due Process Determinations | Issued 03/03/2017 |
| Number CC-2014-001 | Subject Tax Court Brief Bank | Issued 04/09/2014 |
| Number CC-2013-012 | Subject Deficiency & Litigation Issues Concerning Tax Periods For Which Criminal Restitution Has Been Ordered | Issued 07/31/2013 |
| Number CC-2013-011 | Subject Litigating Cases that Involve Claims for Relief From Joint and Several Liability Under IRC 6015 | Issued 06/07/2013 |
| Number CC-2013-010 | Subject Approving the Use of Electronic Signatures on Electronically Filed Tax Court Submissions | Issued 04/09/2013 |
| Number CC-2013-008 | Subject Chief Counsel Pro Bono Policy Statement | Issued 02/12/2013 |
| Number CC-2013-007 | Subject Levy on Thrift Savings Plan Accounts | Issued 02/04/2013 |
| Number CC-2013-006 | Subject Updated Procedures for Ordering Tax Court Transcripts and Confirming Receipt of Transcripts | Issued 01/28/2013 |
| Number CC-2012-018 | Subject Delegation of Authority to Decide Appeals of Enrollment Decisions under Treasury Department Circular No. 230 | Issued 09/13/2012 |
| Number CC-2012-017 | Subject Update to Procedures for Complying with E-Discovery Obligations | Issued 09/13/2012 |
| Number CC-2012-015 | Subject Citation Form in Counsel Documents | Issued 08/01/2012 |
| Number CC-2012-008 | Subject Procedures for Economic Substance Doctrine and Related Penalties | Issued 04/03/2012 |
| Number CC-2012-004 | Subject Determining Equitable Relief - Joint, Several Liability, IRC 6015(f) | Issued 01/05/2012 |
| Number CC-2012-002 | Subject Whether Federal Common Law or State Law Governs Alter Ego Status | Issued 12/02/2011 |
| Number CC-2012-001 | Subject Concessions Intended to Avoid Valuation Misstatement Penalties | Issued 10/05/2011 |
| Number CC-2011-021 | Subject Tax Court Jurisdiction in CDP Cases to Consider Non-CDP Issues | Issued 09/19/2011 |
| Number CC-2011-020 | Subject Reversal of Unauthorized Abatements Following Referral to DOJ | Issued 09/15/2011 |
| Number CC-2011-018 | Subject The Assessment and Collection of Criminal Restitution | Issued 08/26/2011 |
| Number CC-2011-017 | Subject CLP: Two-Year Deadline to Request IRC 6015(f) Equitable Relief | Issued 07/25/2011 |
| Number CC-2011-016 | Subject Policy on Personal Use of Government Technology Equipment/Resources | Issued 07/22/2011 |
| Number CC-2011-015 | Subject Amendments to US Tax Court Rules of Practice and Procedure | Issued 05/16/2011 |
| Number CC-2011-012 | Subject Additional Procedures for eFiling in US Tax Court | Issued 03/23/2011 |
| Number CC-2011-011 | Subject Notification of Need for Assessment in TEFRA Partnership Cases | Issued 03/23/2011 |
| Number CC-2011-010 | Subject Correspondence to the Tax Division | Issued 03/14/2011 |
| Number CC-2011-009 | Subject File Maintenance and Management Information System Requirements | Issued 03/11/2011 |
| Number CC-2011-007 | Subject Authority to Decide Disciplinary Appeals Under Circular 230 | Issued 03/02/2011 |
