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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Showing 101 - 154 of 154
Find Help| Number | Subject | Issued |
|---|---|---|
| CC-2011-006 | Authority to Refer Certain Bankruptcy Matters to Dept. of Justice | 01/12/2011 |
| CC-2011-005 | Considering Economic Hardship in Determining Appropriateness of Levy | 11/22/2010 |
| CC-2011-001 | Requirement To Provide Information On Voice Mail And Outlook | 10/12/2010 |
| CC-2010-018 | CLP: Treatment of Interchange Fee Income by Issuers of Credit Cards | 09/27/2010 |
| CC-2010-017 | Processing and Handling of Appeals from Decisions Under Circular 230 | 09/22/2010 |
| CC-2010-016 | Dischargeability in Bankruptcy: Tax Liabilities Reported on Returns | 09/02/2010 |
| CC-2010-015 | Commencement of E-Filing of Tax Court Case-Related Documents | 08/17/2010 |
| CC-2010-014 | E-Access, E-Filing and E-Service of Documents with the US Tax Court | 08/17/2010 |
| CC-2010-012 | Tax Court Cases Involving Abatement Claims Under IRC § 6404(a)(1) | 07/08/2010 |
| CC-2010-009 | Disclosures of Returns and Return Information in Bankruptcy Cases | 05/11/2010 |
| CC-2010-007 | Evaluating Qualified Offers Submitted under IRC 7430(g) | 04/02/2010 |
| CC-2010-006 | New Procedures for Handling Overpayment or Underpayment Interest | 03/26/2010 |
| CC-2010-001 | TC Cases Re: Substantial Income Omission from Basis Overstatement | 11/23/2009 |
| CC-2009-027 | FAQs Regarding Unified Partnership Audit And Litigation Procedures | 08/21/2009 |
| CC-2009-023 | Federal Rule of Evidence 502 | 08/03/2009 |
| CC-2009-018 | Payment of Awards of Litigation or Administrative Costs | 06/17/2009 |
| CC-2009-014 | Burden of Production for Section 6654 Addition to Tax | 05/07/2009 |
| CC-2009-011 | Protective Assessments of Affected Items in TEFRA Partnership Cases | 03/11/2009 |
| CC-2009-004 | Failure to Exhaust Administrative Remedies under Sec. 7433 | 10/17/2008 |
| CC-2008-018 | New Electronic Access to U.S.Tax Court ob体育s. | 09/10/2008 |
| CC-2008-016 | Brief Review Best Practices. | 05/21/2008 |
| CC-2008-014 | Procs. for Closing Agrmnts w/ Taxpayer Consents to Publicize. | 04/14/2008 |
| CC-2008-013 | Coordination of Section 6694 Penalty. | 04/11/2008 |
| CC-2008-006 | Providing Final Status Reports to Tax Ct. Prior to Calendar Call. | 12/28/2007 |
| CC-2008-002 | Legal Advice Provided by Email. | 12/07/2007 |
| CC-2007-013 | T.C. Cases Involving Review of Sec. 6015(f) Claims. | 06/08/2007 |
| CC-2007-010 | 2006 GO Zone Allocation Relief. | 03/28/2007 |
| CC-2007-008 | Litigating Cases Involving Criminal Restitution. | 02/27/2007 |
| CC-2006-022 | The 1st Amendment as Defense to Summonses and Injunctions. | 09/21/2006 |
| CC-2006-021 | Significant Refund Litigation. | 09/21/2006 |
| CC-2006-017 | Closing Agreements and Assessments. | 08/11/2006 |
| CC-2006-016 | Procedures for Identifying Certain FOIA and Other Info Requests. | 07/06/2006 |
| CC-2006-010 | Litigating Position Re: Ability to Elect Married Filing Jointly. | 03/02/2006 |
| CC-2006-006 | Examples re: Third Party Tax Information in Tax Shelter Matters. | 11/22/2005 |
| CC-2006-003 | Disclosure of Third Party Tax Information in Tax Shelter Matters. | 10/28/2005 |
| CC-2006-002 | Definition of Returns for Bankruptcy Discharge Purposes. | 11/22/2005 |
| CC-2005-018 | Tax Court Orders Webpage. | 09/29/2005 |
| CC-2005-017 | Interim Procedures for 'Ballard' Type Issues. | 09/27/2005 |
| CC-2005-011 | FAQs Regarding Litigation of Sec. 6015 cases in Tax Court. . | 05/20/2005 |
| CC-2005-010 | Guidance for Handling certain Sec. 6015 Cases. | 05/20/2005 |
| CC-2005-004 | Changes to Procedures for ACC Review in Bankruptcy Cases. | 02/04/2005 |
| CC-2005-003 | Collection of Partnership's Employment Taxes from Partners. | 01/19/2005 |
| CC-2004-038 | Deduction claimed for redemption of stock held by ESOP. | 10/01/2004 |
| CC-2004-034 | Effect of Health Insurance Portability and Accountability Regs. | 09/10/2004 |
| CC-2004-033 | Application of Bankruptcy Code 506(a) to Pension Plans | 09/09/2004 |
| CC-2004-032 | Definition of Returns, Application of Addition to Tax under IRC 6654 | 09/09/2004 |
| CC-2004-027 | Accelerated Review of Selected Appeals Settlement Guidelines. | 08/03/2004 |
| CC-2004-025 | Offers in Compromise in Bankruptcy. | 07/12/2004 |
| CC-2004-024 | Application of CC-2004-007. | 07/12/2004 |
| CC-2004-023 | Expert Witness Procedures. | 06/04/2004 |
| CC-2004-022 | Tracking of Tax Court Documents. | 06/04/2004 |
| CC-2004-018 | Wordprocessing Format Issues in Tax Court. | 05/05/2004 |
| CC-2004-007 | Application of Sec. 446(e) to Changes in Computing Depreciation. | 01/28/2004 |
| CC-2004-002 | CLP: One Claim Rule of IRC 6420(b), 6421(d)(1) and 6427(i)(1) | 03/25/2004 |