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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Número 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