The directives system ensures effective communication by:

Offices have periodically issued guidelines and instructions establishing policies, delegating authority, etc., in a variety of formats or through web pages rather than publishing such information in the directives system. This practice is an ineffective and cumbersome way by which to issue important information. All information of the nature described in CCDM 30.2.1.1(2) must be issued in the formal directives system.

All Chief Counsel directives that impact the entire Office of Chief Counsel should be included in the CCDM and/or issued as a Notice as appropriate. Exceptions are publications issued primarily to and for the public.

Publication of Chief Counsel guidelines and "instructions to staff" in the CCDM and Notices, which are available to the public on www.irs.gov, complies with the requirements of the Electronic Freedom of Information Act (E-FOIA).

Officials are responsible for the information contained in the directives that they initiate and issue. It is critical that this information is accurate and up-to-date. Annual reviews of existing directives should be conducted to ensure they contain current policy and procedures.

The Planning and Finance Division (CC:FM:PFD) is responsible for:

The Deputies Chief Counsel, Division Counsels, and Associates Chief Counsel are responsible for ensuring:

Division Counsels and Associates Chief Counsel may appoint a Directives Management Officer (DMO) who would coordinate all directives activities within their office/function after considering the volume and frequency of directives it expects to publish and the utility of concentrating the role in a single individual. CC:FM:PFD should be notified when a DMO is appointed. DMO responsibilities include:

The Labor and Employee Relations Division is responsible for:

The Chief Counsel approves all directives relating to the organization of the Office of Chief Counsel; the assignment, transfer, or delegation of the Chief Counsel's authority, functions, or duties; or general Office policy.

The Deputies Chief Counsel, Division Counsels, and Associates Chief Counsel approve directives within the authority delegated in CCDM 30.3.2, Delegation of Authority and Designations.

The Deputies Chief Counsel, Division Counsels, and Associates Chief Counsel may re-delegate this approval authority in full or in part to an official(s) under his or her supervision for matters under the jurisdiction of that subordinate official.

All internal directives containing delegations of authority to subordinates must be signed by an approving official that possesses the authority to re-delegate that authority.

Clearance. At a minimum, directives will be cleared by all management levels between the author and the approving official. CC:FM:PFD will assist authors in determining clearance protocols.

Revisions and/or cancellations to directives will generally be approved by the original approving level, unless approval authority has been re-delegated as described above.

On a case-by-case basis, directives originally approved by a Deputy Chief Counsel, Division Counsel, or an Associate Chief Counsel may be revised or cancelled by a directly reporting subordinate official provided some form of written communication from the original approving official is submitted with the clearance record.

Revisions to directives should follow the same clearance protocols as the original directives.

Directives should be accurate, complete, and clear. Use understandable, direct language and avoid ambiguity.

Organize information in logical sequences. Cover one subject in one place (i.e., in one paragraph, section, or chapter, depending on the scope of the subject).

Write directives for a specific audience, and consider the audience’s needs, resources, and knowledge.

Choose descriptive titles and headings with terms that would facilitate on-line searches.

Break up long sections and paragraphs into multiple sentences or paragraphs. However, do not subdivide so minutely that the text becomes fragmented or loses continuity, or in the case of the CCDM unduly increases the number of subsections.

Do not enclose directives headings or titles in quotation marks. Use the number followed by a comma, then the full title.

When referring to the CCDM, use CCDM followed by the section/sub-section identification numbers (e.g., CCDM 30.2.1.3.2). If applicable, cite the paragraph number (e.g., see CCDM 30.2.1.3.2(1)).

When referring to CC Notices, use Notice followed by the identification number (e.g., Notice CC-2006-016, or Notice N(30)6(12)-0).

When referring to laws, the Code of Federal Regulations, or other official materials, be specific. When citing codified materials, include the Code title number or common use equivalent and include the section number. For example:

When referring to forms and publications, use the number and complete title the first time the form/publication is referenced; thereafter, use only the form/publication number. Include hyperlinks to forms, publications and other documents contained in the Product Catalog, available at http://publish.no.irs.gov/catlg.html.

Use official titles rather than employee names.

Use of the term "Policy" . The Commissioner confines the use of the word "policy" within the Service to those matters in which discretion is exercised by the Service. The practice of substituting phrases such as the position of the Service instead of policy, when referring to technical and litigation matters, has been adopted by the Office of Chief Counsel and is used by the directives system.

Notes may be inserted in the CCDM text for explanatory insertions that do not fit text continuity. For an example, see CCDM 30.2.1.3.3(7).

Footnotes may be used in Notices. The production software used for the CCDM does not allow the use of footnotes.

Document 12835, IRM Style Guide, was developed to establish standards and promote consistency. The guide conforms to the Plain Writing Act of 2010.

Notices are prepared using the template shown in Exhibit 30.2.1-1. The template can be obtained from CC:FM:PFD as a Word file.

Leave the Notice number, issue date, and information in the footer blank. These fields will be completed by CC:FM:PFD after the Notice is approved.

Titles on Notices (termed "subject" on the template) should be both descriptive and concise. Notices concerning uniformity in litigation positions will include the abbreviation CLP in the title to indicate a Service litigating position. "Change in Litigating Position" or "CLP" is not sufficient as a title for the Notice, however, because titles are used as search parameters in the online databases.

There is no prescribed format for the content of Notices. The format should be chosen to best convey the information to be presented. As a guide, many Notices have been structured as follows:

A Chief Counsel Uniform Issue List number (UIL) should be included in the text of a Notice when applicable to facilitate research.

Notices should be prepared for the signature of an Associate Chief Counsel, Division Counsel or above, unless the authority has been re-delegated (see CCDM 30.2.1.3.1, Approval Authority for Directives).

All Notices must specify a cancellation date based on their purpose and/or content. In general, one of the cancellation dates listed below will be selected.

When CC:FM:PFD receives approved Notices with cancellation dates of "one month after issuance" or "one year after issuance" , they will insert the actual date before issuing the Notice . The Notice will be archived as of the date specified.

Form 178, Clearance Record, is used to record the review and clearance process for CC Notices. The form is shown in Exhibit 30.2.1-2.The form indicates that the document is a Notice, and provides the subject of the Notice, distribution instructions, and any other pertinent information. Paragraphs (2) through (6), below, provide instructions for completing Form 178.

Type of Document — Place an X next to "Notice" .

Explanation of Issuance — Use this space to summarize the purpose of the Notice. When composing the summary, be sure to capture the essence of the Notice. Including "key words" will facilitate word search requests, enabling those who are using this feature to retrieve applicable Notice(s) from the CC Intranet Notice website.

Proposed Distribution — All Notices will be posted to the Electronic Reading Room on IRS.gov. In addition, indicate the Notice should be distributed to one of the following:

Title — This block should have the same title as the approving official who will sign the Notice.

Reviewers —List the office symbols and names of all reviewers in the spaces below "Route in Turn to" . Notices which contain material that affect employee working conditions or items covered in the negotiated contract must be cleared by the Labor and Employee Relations Division before they can be distributed to ensure that the Notice does not have potential labor relations implications. The Notice should be cleared by all the reviewers listed prior to sending the Notice to the approving official for signature.

After the Notice has been cleared by all reviewers and signed by the approving official, the point of contact (POC) should fax the signed Notice and the Form(s) 178, Clearance Record, to CC:FM:PFD and email the Word file.

Because CC:FM:PFD will be working from faxed copies of the Notice and clearance record(s), the originating office should retain the original signed Notice and clearance record(s) until the Notice is archived. If the originating office does not wish to do so, the originals and associated documentation must be provided to CC:FM:PFD.

Once CC:FM:PFD has reviewed the Notice to ensure the Notice is correctly formatted prior to distribution, the Notice will be dated and assigned a number. The Notice in a pdf file format will be returned to the POC. The POC will indicate whether any additional information needs to be included.

CC:FM:PM will upload the Notice to the CC Intranet Notice website, the Chief Counsel Home Page, and IRS.gov. CC:FM:PFD will email the Notice to the distribution list identified on the clearance record.

On a bi-annual basis, CC:FM:PFD will coordinate the review of active Notices with cancellation dates of Upon incorporation into the CCDM. The issuing office will take the necessary action to publish the contents in the CCDM or revoke the Notice.

On a bi-annual basis, the issuing office will review Notices issued with cancellation dates of Effective until further notice/Indefinite and determine whether the Notice should remain active, be archived, or published in the CCDM.

In 2004, the CCDM was extensively revised both in terms of content and structure. The CCDM is published as Parts 30-39 of the IRM, described below, and can be found electronically in the IRM Numerical Index and in CCDM Online.

Within each part, the CCDM is organized by chapter and section. Chapter and section titles are standardized; deviations, whether changes to existing titles or additional titles, must be coordinated with CC:FM:PFD prior to clearance of the CCDM. Current approved chapter and section titles may be found at http://spder.web.irs.gov/imd/resources/IRMPartChap.asp. Once a CCDM section has become obsolete, the section number cannot be reused.

A section is the smallest unit of issue for publication purposes; in this case it would be CCDM 30.2.1. Revisions to any text or exhibit within a section requires publication of the entire section.

A section consists of a Manual Transmittal, text (including tables and figures) which is presented in numbered subsections, and optional exhibits.

The first step in preparing a new or revised CCDM section is to organize the material to be included. Existing guidance that was issued as Notices, memoranda or e-mails, and procedures derived from re-engineered processes should be incorporated. Text and exhibits may incorporate or reference information found on organizational webpages and in "desk" and user guides.

To revise the content of an existing CCDM section, obtain an electronic copy of the current section from the Numerical index site. XML editor software is used to publish the CCDM. Among other purposes, the software enforces the standard CCDM format and numbering system.

Authors with access to Arbortext Editor software should download the XML file to their personal computer and revise the file directly.

Authors without access to Arbortext Editor software may prepare CCDM material in Microsoft Word. To obtain an electronic copy of the current section from the Numerical index site, copy the current PDF file to a personal computer by saving the file as a rich text format file (not as a Word document). Then open the .rtf file in Word, convert the file from the rich text format, and make the necessary changes.

New CCDM sections may be written in either Arbortext Editor software or Microsoft Word. CC:FM:PFD will provide assistance for either process.

The review and clearance of new or revised CCDM sections is a major component of the CCDM publication process. Each CCDM must be reviewed and approved by the appropriate offices and levels of authority. Authors and originating offices need to plan for formal clearance so that impacted organizations have sufficient review time before the CCDM can be finalized. In addition to the revised text and the Form 2061, Document Clearance Record (described below), the review package should include background information concerning the changes, such as CC Notices or revised regulations. The use of Form 13839, Note to Reviewers, or a similar format is encouraged but not required.

Form 2061, Document Clearance Record, serves as the official record of the review and approval of Chief Counsel policy and procedures. This document, along with substantive comments received from reviewers, is part of the permanent record and is stored in the IRM Historical Library.

CCDM sections containing information relating to the disclosure of official information or "official use only" (OUO) information, must be cleared through the Office of Associate Chief Counsel, Procedure & Administration. For further information, see:

CCDM sections containing procedures that change working conditions of Bargaining Unit employees are subject to NTEU notification and negotiation and must be cleared through the Director, Labor and Employee Relations Division CC:FM:LER.

The "editorial update process" provides a stream-lined method for revising CCDM sections to change information of a non-technical or non-legal nature. The editorial update process is also used for formal certification that the CCDM section has been reviewed and is technically and procedurally up-to-date.

CCDM sections eligible for the editorial update process are those which contain current procedures and guidelines, but which require minor changes such as the following (this list is not all-inclusive):

CCDM revisions that are not eligible for the editorial update process include:

CCDM sections eligible for the editorial update process may be revised by either the original approval level's subordinate official or CC:FM:PFD. Clearance levels on Form 2061 for editorial updates are limited to the management chain between the author and the subordinate official.

Division Counsels and Associates Chief Counsel may delegate this approval authority for editorial updates to a specific individual or organizational level on a permanent basis by notifying CC:FM:PFD.

Use of the editorial update process does not eliminate the requirement for a Manual Transmittal, Form 2061 and background information.

CCDM sections, whether new, revised, or being made obsolete, are issued as needed; there is no schedule established. Publication dates will depend on the amount of time required for clearance, administrative review of the package, and conversion of the material to the software used for publishing. Projected publication time frames in the first quarter of the fiscal year may be impacted by the publication of filing season IRM sections, which take precedence over all other IRM or CCDM materials.

After the approving official has signed the Form 2061, the complete review package should be submitted to CC:FM:PFD. The CCDM package consists of the new and/or revised CCDM material, the Manual Transmittal and the accompanying supporting documents described in paragraphs (3) through (7). These items become part of the permanent record maintained by the IRS Historical Library, and are available for future research. Authors may contact CC:FM:PFD for assistance.

Form 2061, Document Clearance Record. ensures that the material is seen and approved by the appropriate organizations and officials. See Exhibit 30.2.1-4.

Background Information describes the impetus for the change(s). Law, regulations, or Treasury/federal department directives (if any) should be cited or copies provided. Form 13839 is available for use.

Substantive comments received during the final clearance process from the reviewers listed on the Form 2061 and a record of the action(s) taken to address the comments should be included with the Form(s) 2061.

Any e-mails, faxed material or other documentation that constitute an organization's determination that it does not need to clear the CCDM section before publication must be included with the Form(s) 2061.

Copies of official guidance or CC Notices that are being incorporated into the CCDM section, but which are not available on the CCDM Notice website when the section is being cleared, must be included with the Form(s) 2061.

CC:FM:PM will do a final review of the CCDM section for conformance to CCDM and IRM requirements and will contact the author if any modifications are needed. CC:FM:PFD will convert CCDM sections submitted in Word, Excel or PDF files to to the CCDM publication software, and provide a formatted copy to the authoring organization for a final review.

CC:FM:PM will prepare Form 1767, Publishing Services Requisition, and submit the final package to Media and Publications for publication. The issuance date of the CCDM section will be the date the package is officially published.

Periodically, issuing offices will review CCDM sections they have published to determine whether the CCDM section continues to remain current, existing information needs to be revised or deleted, or new information added.

On an annual basis, CC:FM:PFD will coordinate a formal review of CCDM sections that have Manual Transmittal dates three or more years older than the current year. The issuing office will take the necessary action to review the contents in the CCDM.

If the formal review determines the existing content in a CCDM section is still current and requires no changes, the issuing office will follow the Editorial Update process in CCDM 30.2.1.5.4 for certification.

If changes are required, the issuing office will follow either the normal revision process or the Editorial Update process to revise the section.

Any request for changes to a CCDM section, e.g. procedural modifications or error corrections, should be submitted to the contact identified on the section's catalog page in the numerical index.

Sometimes national program guidance may not work for all offices in all areas of the country because of special needs or other considerations. If this is the case, the head of that office or organization may request permission to deviate from the official procedures set forth in the CCDM.

Any request for a deviation from the CCDM must be approved by the organization who "owns" the CCDM process (either the issuing organization or the Part Manager, see CCDM 30.2.1.5.1). A written request must be submitted from the appropriate organizational level to the Associate Chief Counsel/Division Counsel responsible for the program.