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.

View information about Using IRS forms, instructions, publications and other item files.

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