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