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