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