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