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
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 Files. 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