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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??? ??| ?? | ?? | ?? ? |
|---|---|---|
| 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 |