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 101 - 154 of 154
Find Help| Number | Subject | Issued |
|---|---|---|
| Number CC-2011-006 | Subject Authority to Refer Certain Bankruptcy Matters to Dept. of Justice | Issued 01/12/2011 |
| Number CC-2011-005 | Subject Considering Economic Hardship in Determining Appropriateness of Levy | Issued 11/22/2010 |
| Number CC-2011-001 | Subject Requirement To Provide Information On Voice Mail And Outlook | Issued 10/12/2010 |
| Number CC-2010-018 | Subject CLP: Treatment of Interchange Fee Income by Issuers of Credit Cards | Issued 09/27/2010 |
| Number CC-2010-017 | Subject Processing and Handling of Appeals from Decisions Under Circular 230 | Issued 09/22/2010 |
| Number CC-2010-016 | Subject Dischargeability in Bankruptcy: Tax Liabilities Reported on Returns | Issued 09/02/2010 |
| Number CC-2010-015 | Subject Commencement of E-Filing of Tax Court Case-Related Documents | Issued 08/17/2010 |
| Number CC-2010-014 | Subject E-Access, E-Filing and E-Service of Documents with the US Tax Court | Issued 08/17/2010 |
| Number CC-2010-012 | Subject Tax Court Cases Involving Abatement Claims Under IRC § 6404(a)(1) | Issued 07/08/2010 |
| Number CC-2010-009 | Subject Disclosures of Returns and Return Information in Bankruptcy Cases | Issued 05/11/2010 |
| Number CC-2010-007 | Subject Evaluating Qualified Offers Submitted under IRC 7430(g) | Issued 04/02/2010 |
| Number CC-2010-006 | Subject New Procedures for Handling Overpayment or Underpayment Interest | Issued 03/26/2010 |
| Number CC-2010-001 | Subject TC Cases Re: Substantial Income Omission from Basis Overstatement | Issued 11/23/2009 |
| Number CC-2009-027 | Subject FAQs Regarding Unified Partnership Audit And Litigation Procedures | Issued 08/21/2009 |
| Number CC-2009-023 | Subject Federal Rule of Evidence 502 | Issued 08/03/2009 |
| Number CC-2009-018 | Subject Payment of Awards of Litigation or Administrative Costs | Issued 06/17/2009 |
| Number CC-2009-014 | Subject Burden of Production for Section 6654 Addition to Tax | Issued 05/07/2009 |
| Number CC-2009-011 | Subject Protective Assessments of Affected Items in TEFRA Partnership Cases | Issued 03/11/2009 |
| Number CC-2009-004 | Subject Failure to Exhaust Administrative Remedies under Sec. 7433 | Issued 10/17/2008 |
| Number CC-2008-018 | Subject New Electronic Access to U.S.Tax Court Files. | Issued 09/10/2008 |
| Number CC-2008-016 | Subject Brief Review Best Practices. | Issued 05/21/2008 |
| Number CC-2008-014 | Subject Procs. for Closing Agrmnts w/ Taxpayer Consents to Publicize. | Issued 04/14/2008 |
| Number CC-2008-013 | Subject Coordination of Section 6694 Penalty. | Issued 04/11/2008 |
| Number CC-2008-006 | Subject Providing Final Status Reports to Tax Ct. Prior to Calendar Call. | Issued 12/28/2007 |
| Number CC-2008-002 | Subject Legal Advice Provided by Email. | Issued 12/07/2007 |
| Number CC-2007-013 | Subject T.C. Cases Involving Review of Sec. 6015(f) Claims. | Issued 06/08/2007 |
| Number CC-2007-010 | Subject 2006 GO Zone Allocation Relief. | Issued 03/28/2007 |
| Number CC-2007-008 | Subject Litigating Cases Involving Criminal Restitution. | Issued 02/27/2007 |
| Number CC-2006-022 | Subject The 1st Amendment as Defense to Summonses and Injunctions. | Issued 09/21/2006 |
| Number CC-2006-021 | Subject Significant Refund Litigation. | Issued 09/21/2006 |
| Number CC-2006-017 | Subject Closing Agreements and Assessments. | Issued 08/11/2006 |
| Number CC-2006-016 | Subject Procedures for Identifying Certain FOIA and Other Info Requests. | Issued 07/06/2006 |
| Number CC-2006-010 | Subject Litigating Position Re: Ability to Elect Married Filing Jointly. | Issued 03/02/2006 |
| Number CC-2006-006 | Subject Examples re: Third Party Tax Information in Tax Shelter Matters. | Issued 11/22/2005 |
| Number CC-2006-003 | Subject Disclosure of Third Party Tax Information in Tax Shelter Matters. | Issued 10/28/2005 |
| Number CC-2006-002 | Subject Definition of Returns for Bankruptcy Discharge Purposes. | Issued 11/22/2005 |
| Number CC-2005-018 | Subject Tax Court Orders Webpage. | Issued 09/29/2005 |
| Number CC-2005-017 | Subject Interim Procedures for 'Ballard' Type Issues. | Issued 09/27/2005 |
| Number CC-2005-011 | Subject FAQs Regarding Litigation of Sec. 6015 cases in Tax Court. . | Issued 05/20/2005 |
| Number CC-2005-010 | Subject Guidance for Handling certain Sec. 6015 Cases. | Issued 05/20/2005 |
| Number CC-2005-004 | Subject Changes to Procedures for ACC Review in Bankruptcy Cases. | Issued 02/04/2005 |
| Number CC-2005-003 | Subject Collection of Partnership's Employment Taxes from Partners. | Issued 01/19/2005 |
| Number CC-2004-038 | Subject Deduction claimed for redemption of stock held by ESOP. | Issued 10/01/2004 |
| Number CC-2004-034 | Subject Effect of Health Insurance Portability and Accountability Regs. | Issued 09/10/2004 |
| Number CC-2004-033 | Subject Application of Bankruptcy Code 506(a) to Pension Plans | Issued 09/09/2004 |
| Number CC-2004-032 | Subject Definition of Returns, Application of Addition to Tax under IRC 6654 | Issued 09/09/2004 |
| Number CC-2004-027 | Subject Accelerated Review of Selected Appeals Settlement Guidelines. | Issued 08/03/2004 |
| Number CC-2004-025 | Subject Offers in Compromise in Bankruptcy. | Issued 07/12/2004 |
| Number CC-2004-024 | Subject Application of CC-2004-007. | Issued 07/12/2004 |
| Number CC-2004-023 | Subject Expert Witness Procedures. | Issued 06/04/2004 |
| Number CC-2004-022 | Subject Tracking of Tax Court Documents. | Issued 06/04/2004 |
| Number CC-2004-018 | Subject Wordprocessing Format Issues in Tax Court. | Issued 05/05/2004 |
| Number CC-2004-007 | Subject Application of Sec. 446(e) to Changes in Computing Depreciation. | Issued 01/28/2004 |
| Number CC-2004-002 | Subject CLP: One Claim Rule of IRC 6420(b), 6421(d)(1) and 6427(i)(1) | Issued 03/25/2004 |
