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