| N(39)000-4 |
Aug. 18, 1998 |
| Information Reporting With Respect to Election Workers |
| The purpose of this Notice is to announce the Service's position on the issue of information reporting with respect to election workers. |
| N(36)000-1 |
Dec. 02, 1998 |
| Change In Litigating Position |
| This Notice advises District Counsel attorneys of a change in Counsel's litigating position concerning interest accrued on a loan to a participant from a qualified plan following certain events that are treated as distributions under IRC §72(p). |
| N(35)8(12)3-2 |
July 31, 1998 |
| Future Chief Counsel Notices To Announce Changes In Service Litigating Positions |
| This is to alert Counsel attorneys to an immediate Counsel-wide change in the procedures for disseminating information on changes in Service litigating positions. In order to ensure rapid coordination of Service litigating positions, so that all Counsel offices can act uniformly in handling docketed and nondocketed cases, changes in Service litigating positions will be announced in Notices. |
| N(35)8(12)3-1 |
July 31, 1998 |
| Responsibility for Ascertaining Continuing Validity of Prior Guidance |
| This Notice is intended to clarify procedures to ensure that all attorneys take responsibility (a) for ascertaining whether recent legislation, litigation or administrative action affects the continuing validity of guidance previously provided with respect to an issue or case assigned to them and (b) for coordinating matters assigned to them with all appropriate offices within Counsel. |
| N(35)5(21)0-1 |
Oct. 01, 1998 |
| Revision of Review Procedures for Certain Motions To Compel Discovery |
| District and Regional managers will now review motions to compel discovery that arise from a petitioner's complete failure to respond to informal and formal discovery. |
| N(35)3(18)0-1 |
July 31, 1998 |
| Reconciliation of Disagreements
Between Offices within Chief Counsel |
| This Notice is intended to clarify the procedures requiring the reconciliation of disagreements between different offices regarding legal issues. |
| N(35)275-1 |
July 31, 1998 |
| Field Service Advice Presubmission Conference Procedures |
| This concerns the establishment of procedures for requesting and conducting conferences prior to the submission of cases or issues to the National Office for advice or assistance. The principal revision to the prior Notice is the identification of the National Office representatives who may receive requests for, arrange, and participate in pre-submission conferences, depending upon the subject matter of the issue involved. |
| N(35)000-158A |
Dec. 02, 1998 |
| Field Responsibilities with Respect to Obtaining and Disseminating Chief Counsel Advice |
| This Notice modifies the Chief Counsel Advice procedures in Notice N(35)000-158, issued October 1, 1998, to include powers of attorney when applicable and to provide for limitations upon the dissemination of Chief Counsel Advice to ensure confidentiality and to safeguard information. |
| N(35)000-158 |
Oct. 01, 1998 |
| Field Responsibility for Providing Specific Information with Requests For Chief Counsel Advice |
| Field attorneys and managers need to provide specific information with requests for Chief Counsel Advice to ensure compliance with the Restructuring and Reform Act of 1998. |
| N(35)000-157 |
Aug. 18, 1998 |
| TEFRA Subject Matter Responsibility Within the Field Service Division |
| Any TEFRA matter for which the manual requires coordination with the passthroughs & Special Industries Branch (or Tax Shelter Branch) should, after August 2, 1998, be coordinated with the Procedural Branch. |
| N(35)000-156 |
Aug. 18, 1998 |
| Internal Revenue Service Restructuring and Reform Act of 1998 |
| This Notice summarized some of the changes made by the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA), Pub. L. No. 105-206, 112 Stat. 685 (1998), which will affect the tax litigation function. |
| N(35)000-154 |
July 31, 1998 |
| Revocation of Obsolete Litigation Guidelines Relating to TEFRA Partnerships |
| This notifies all Chief Counsel attorneys of the revocation of certain Litigation Guideline Memoranda ("LGMs") relating to the Unified Audit and Litigation Procedures of I.R.C. §§ 6221 through 6233 ("TEFRA Partnership Provisions"). Due to the development of case law, and subsequent legislation, the LGMs listed below are now obsolete and are being revoked concurrently with this Notice. |
| N(35)000-153 |
July 31, 1998 |
| Leveraged Corporate Owned Life Insurance Policies (COLI) |
| The purpose of this Notice is to remind all district counsel and regional counsel attorneys to notify the contact persons indicated below of issues involving Leveraged Corporate Owned Life Insurance Policies [COLI]. |
| N(35)000-152 |
July 31, 1998 |
| Taxpayer Relief Act of 1997 Amendments to TEFRA Provisions |
| The purpose of this Notice is to summarize the changes made by the Taxpayer Relief Act of 1997 (TRA 1997), Pub. L. No. 105-34, 111 Stat. 788 (1997), that affect the unified partnership audit and litigation procedures of I.R.C. §§ 6221-6245, commonly referred to as the " TEFRA" partnership provisions. |
| N(35)000-151 |
July 31, 1998 |
| Taxpayer Relief Act of 1997 Tax Court Jurisdiction |
| The purpose of this Notice is to summarize some of the changes made by the Taxpayer Relief Act of 1997 (TRA 1997), Pub. L. No. 105-34, 111 Stat. 788 (1997), that affect the jurisdiction of the Tax Court |
| N(35)000-150(B) |
July 31, 1998 |
| Pilot Program for Coordination of FedState Matters |
| These procedures apply to all field and national office Chief Counsel functions and provide instructions for coordinating requests for advice from the Service regarding Federal and State matters. |
| N(35)000-149 |
July 31, 1998 |
| Private Delivery Services |
| The purpose of this Notice is to alert field offices that the Service has designated four private delivery services ("designated PDSs") that taxpayers and Counsel attorneys can use in order to take advantage of the "timely mailing as timely filing/paying" rule of I.R.C. § 7502. |
| N(35)000-148 |
July 31, 1998 |
| Issues Arising Under I.R.C. § 368 |
| The purpose of this Notice is to request all District Counsel and Regional Counsel attorneys to notify the Chief, Corporate Branch, Office of the Assistant Chief Counsel (Field Service), of any cases involving whether the continuity of interest requirement or continuity of business enterprise (COBE) requirement under Treas. Reg. § 1.368-1(b) is violated as a result of transfers of stock or assets acquired in a purported reorganization to subsidiaries or partnerships. |
| N(35)000-147 |
July 31, 1998 |
| Last Known Address |
| This Notice states the Service's current position that an address obtained from the United States Postal Service (USPS) may not be used as the taxpayer's Last Known Address ("LKA") for purposes of the Internal Revenue Code. |
| N(35)000-146 |
July 31, 1998 |
| Abusive Trusts Arrangements |
| The purpose of this Notice is to request all District Counsel and Regional Counsel attorneys to notify certain attorneys of any cases involving the use of trust arrangements as tax avoidance vehicles. |
| N(35)000-145 |
July 31, 1998 |
| Issues Arising Under Section 368 of the Internal Revenue Code |
| The purpose of this Notice is to request all district counsel and regional counsel attorneys to notify the Assistant Chief Counsel (Field Service), Corporate Branch, of any cases involving the issue of whether the continuity of shareholder interest requirement (COSI) under Sections 368 and 355 has been satisfied. |
| N(35)000-142 |
July 31, 1998 |
| Equitable Recoupment In Tax Court Cases |
| In the view of the National Office, the Tax Court in all cases lacks authority to apply equitable recoupment. Whenever a petitioner raises the doctrine, the Procedural Branch of the Field Service Division should be contacted for assistance in developing an appropriate response. |
| N(35)000-141B |
Nov. 12, 1998 |
| The Allstate Insurance Company Coordination of Significant Cases |
| Any case in which an Allstate agent, who was treated as an employee by Allstate, claims independent contractor status must be coordinated with the National Office. |
| N(35)000-141A |
Nov. 12, 1998 |
| Litigation Strategy for Certain Insurance Agents Claiming Independent Contractor Status - Update |
| This Notice, which updates N(35)000-141, assists District Counsel attorneys with cases in which individual insurance agents, who were treated as common law employees by their employers, claim independent contractor status. |
| N(35)000-141 |
July 31, 1998 |
| Litigation Strategy for Certain Insurance Agents Claiming Independent Contactor Status |
| This Notice assists District Counsel attorneys in the management of cases in which individual insurance agents, who were treated as common law employees by the companies engaging their services, claim independent contractor status. |
| N(35)(25)00-2 |
July 31, 1998 |
| Abatement of Interest Coordination Procedures |
| This Notice provides attorneys with detailed guidance on the coordination and development of Tax Court abatement of interest cases. |
| N(35)(25)00-1 |
July 31, 1998 |
| Tax Court Jurisdiction Over Abatement of Interest Cases Pursuant to I.R.C. § 6404(g) |
| On August 5, 1997, the Tax Court issued two opinions on the Tax Court's jurisdiction to review the Internal Revenue Service's determination not to abate interest. In light of these opinions, all abatement of interest cases must continue to be coordinated with the Procedural Branch of the Field Service Division. |
| N(35)(13)(10)-1 |
Dec. 02, 1998 |
| Statute of Limitations on Tax December 1, 1998 Assessment As Affected by Bankruptcy |
| This Notice addresses the impact of the filing of a bankruptcy petition on the running and suspension of the statute of limitations on assessment provided by I.R.C. § 6501(a). |
| N(35)(12)00-2 |
July 31, 1998 |
| Actions on Decision |
| This Notice is to advise attorneys of the necessity to ensure that the facts included in an Action on Decision (AOD) are taken exclusively from the court opinion or the public record of the court case. |
| N(35)(11)70-1 |
July 31, 1998 |
| Tax Court Brief Review |
| This Notice provides procedures for the use of Microsoft Mail for transmitting Tax Court briefs to the National Office for review. |
| N(34)613-2 |
July 31, 1998 |
| Prereview of Defense/Settlement Letters Re: Section 7433 Suits/Bivens Actions |
| In accordance with CCDM (34)613, all defense and settlement letters regarding any complaint filed against the United States which (1) seek relief under I.R.C. § 7433 or (2) state facts which are cognizable under Section 7433, must be transmitted to the Office of the Assistant Chief Counsel (General Litigation) for prereview prior to sending these letters to the Department of Justice. This includes cases in which the 7433 claim appears to be frivolous or is not the primary claim in the Complaint. |
| N(34)613(1)(F)-2 |
July 31, 1998 |
| Asserting Priority Under 31 U.S.C. Sec. 3713(a) |
| This Notice informs district counsel attorneys of a recent appellate decision from which a petition for certiorari was filed on April 11, 1997, In the Estate of Romani, No. 59 W.D. Appeal Docket 1995 (Pa. Sup. Ct. Jan. 17, 1997), and to instruct that any correspondence with the Tax Division of the Department of Justice with respect to the priority issue involved in Romani should be transmitted to the Office of Chief Counsel (General Litigation) for prereview. |
| N(34)613(1)(F)-1 |
July 31, 1998 |
| Valuation of Secured Claims in Chapter 11 and 13 Cases |
| Two recent appellate decisions from which petitions for certiorari have been filed involve the issue of how to value property a debtor proposes to retain under a chapter 11 or 13 plan. Because this issue is now pending in the Supreme Court, any correspondence with the Tax Division of the Department of Justice about this issue should be transmitted to the Office of Assistant Chief Counsel (General Litigation). |
| N(34)610-1 |
Dec. 02, 1998 |
| Referral Procedure for District Counsel Letters to DOJ Involving Bankruptcy Code § 523(a)(1)(c) |
| Letters requesting the Tax Division to defend or file an action asserting willful evasion under Section 523(a)(1)(C) of the Bankruptcy Code no longer need to be prereviewed by the National Office. |
| N(34)(15)00-2B |
July 31, 1998 |
| CASE-GL Procedures |
| CCDM (34)(15) requires the completion of certain dollar fields and issue codes for specified cases in the General Litigation computer tracking system (now CASE-GL, formerly GLCATS.) The purpose of this Notice is to announce changes to CCDM (34)(15). |
| N(33)800-1 |
Aug. 27, 1998 |
| Providing Taxpayers with Payoff Amounts in Certain Tax Court Settlements |
| Attorneys will provide taxpayers with a computation of the total tax liability which will be due in accordance with the terms of the settlement in certain Tax Court settlements. |
| N(33)620-1 |
Oct. 09, 1998 |
| National Office and Field Coordination of Significant Cases |
| Uniform procedures are established to identify GLS issues and cases that must be brought to the attention of the National Office. Likewise, the National Office will notify the field of GLS issues and cases affecting matters handled by the field. |
| N(31)000-22A |
July 31, 1998 |
| Legal Advice In Connection With Bank Secrecy Act Enforcement |
| Pursuant to the requirement of the Money Laundering Suppression Act of 1994, P.L. 103-325, 31 U.S.C. § 5330, Treasury's Financial Crimes Enforcement Network (FinCEN) published three proposed regulations in the Federal Register (62 F.R. 27889 - 27917, May 21, 1997) which will extend Bank Secrecy Act (BSA) registration, record keeping and transaction-reporting obligations to several categories of non-bank businesses, such as money transmitters, check cashers, money order and traveler's check issuers |
| N(30)822-1 |
July 31, 1998 |
| Chief Counsel’s Procedures for Ratifying Unauthorized Commitments |
| CCDM (30)822, Procedures for Procurement Transactions Involving Contractual Obligations, is hereby amended with the following new paragraph. |
| N(30)487-1 |
Aug. 18, 1998 |
| Standards of Ethical and Professional Conduct |
| Uniform procedures must assure consistent treatment of allegations of employee misconduct and build public and internal confidence in the investigative processes. |
| N(30)48(12)-1 |
July 31, 1998 |
| Public Financial Disclosure Statements |
| The Office of Government Ethics recently advised that all Public Financial Disclosure Reports (SF 278) must indicate the date they are received by the official who initially reviews the report. |
| N(30)310-3 |
Aug. 20, 1998 |
| Legal Advice Provided by Office of Chief Counsel |
| Counsel's legal advice must be based on the true meaning of the statute, in light of congressional intent, without a bias in favor of either the government or the taxpayer. |
| N(30)310-2 |
July 31, 1998 |
| Delegation of Authority for Jeopardy and Termination Assessments and Jeopardy Levies |
| Section 3434 of the Internal Revenue Service Restructuring and Reform Act of 1998 amends I.R.C. 7429(a)(1), effective July 22, 1998, to require the Chief Counsel or his delegate to approve in writing the making of jeopardy and termination assessments and levies made less than 30 days after notice and demand for payment. |
| N(30)000-313A |
Dec. 02, 1998 |
| Change in National Resource Center Procedures |
| This Notice modifies N(30)000-313, which established new procedures for consideration of issues arising from the Restructuring and Reform Act (RRA). The new procedures are effective December 1, 1998. |
| N(30)000-313 |
Aug. 18, 1998 |
| National Resource Center Procedures |
| This Notice advises offices of procedures by the Chief Operations Officer (COO) to coordinate RRA questions and positions and sets forth Counsel procedures to complement COO procedures. |
| N(30)000-311(A) |
July 31, 1998 |
| Taxpayer Advocate Procedures |
| This Notice announces revised procedures for processing requests for assistance from the Office of the Taxpayer Advocate. These procedures supersede interim procedures for processing such requests announced in Notice N(30)000-311. |
| N(30)000-310 |
July 31, 1998 |
| Chief Counsel Instructions for Problem Solving Day |
| The purpose of this notice is: (1) to emphasize the importance of Counsel participation in the Service's Problem Solving Days; (2) to set out the role of Counsel (and various Chief Counsel components) in Problem Solving Day activities; and (3) to summarize the administrative procedures for capturing information for the program. |
| N(30)(15)580-1 |
July 31, 1998 |
| Congressional Review of Rules |
| The Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA) provides that no rule can become effective until the issuing agency submits a report containing certain information to the House of Representatives, the Senate, and the Comptroller General of the GAO. This notice describes the report that must be submitted to Congress and GAO as well as the procedures that will apply in submitting the report. |
| N(30)(15)531-1 |
July 31, 1998 |
| Regulatory Flexibility Act |
| The following material replaces existing Section 531 of the Regulations Handbook regarding background and procedures to be followed in ensuring compliance with the Regulatory Flexibility Act. The updated material incorporates changes to the Regulatory Flexibility Act made by the Small Business Regulatory Enforcement Fairness Act. |
