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