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