| O-30-2001-003 |
July 20, 2001 |
| Preplanning and Notification re Replacement or Adding Additional Attorneys at Field PODs: Space/Support Coordination |
| Prior to the reorganization of 2000, Regional Counsel generally controlled increasing the size of the staff at all of the posts of duty (POD) in their geographic regions. One major factor they considered was the availability of space to house the additional staff. If it was insufficient and no more space could be acquired, additional staff was not added unless it was first decided to double up the staff quarters. In addition, the administrative staff of the regions had early notice of attorney and other staff hiring plans, and could plan well in advance to have support and an office available for new attorneys on the day they arrived at their new POD. Plans were also made to fit circumstances where a new attorney would overlap an attorney who was scheduled to depart. |
| O-30-2001-001 |
March 12, 2001 |
| Delegation of Authority to the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) |
| The Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) is hereby delegated all authorities heretofore delegated to Associates Chief Counsel, Regional Counsel, and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the “Organization and Function of the Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities),” issued as part of Chief Counsel Notice N(30)000-334, May 7, 2000, and any related or ancillary responsibilities. |
| CC-2001-047 |
Oct. 16, 2001 |
| Application of Addition to Tax Under Section 6651(a)(2) on Section 6020(b) Returns |
| This Notice advises Counsel attorneys how to state the amount of the addition to tax under Section 6651(a)(2) for returns prepared under Section 6020(b) in a notice of the deficiency, answer or decision document. This Notice updates and modifies Notice N(35)000-169 (November 16, 1999). |
| CC-2001-046 |
Dec. 11, 2001 |
| Chief Counsel's FY 2001 National Award Selectees |
| I am pleased to announce the following recipients of the Chief Counsel National Awards for 2001. There were many strong nominees for these awards, and the selection process was not easy. Please join me in congratulating our colleagues who were chosen to receive the awards. |
| CC-2001-045 |
Oct. 11, 2001 |
| Chief Counsel's Recruitment Bonus Program |
| The purpose of this notice is to provide the policies and procedures for making determinations concerning the payment of recruitment bonuses within the Office of Chief Counsel. |
| CC-2001-044 |
Oct. 04, 2001 |
| Change in Litigating Position |
| The purpose of this Notice is to update CCDM Notice CC-2001-004 regarding the change in the Tax Court's jurisdiction as a result of the statutory amendment to I.R.C. § 7436 (unless otherwise stated, all citations herein preceded by "§" or "section" are citations to the Internal Revenue Code). Section 7436(a) was amended to provide the Tax Court with jurisdiction to determine the proper amount of employment tax under worker status and Section 530 1 treatment determinations, effective retroactively to August 5, 1997. Section 314(f) of the Community Renewal Tax Relief Act of 2000 (H.R. 5662, incorporated in H.R. 4577, the Consolidated Appropriations Act, 2001), Pub. L. No. 106-554, 114 Stat. 2763, 2763A-643 (2000). |
| CC-2001-043 |
Sept. 05, 2001 |
| Employee Rights |
| In accordance with Article 4, Section 4H of the Negotiated Agreement between the Office of Chief Counsel and NTEU Chapter 251, the purpose of this notice is to advise bargaining unit employees of their rights to representation by NTEU in meetings that are being held in connection with a conduct investigation. |
| CC-2001-042 |
Aug. 21, 2001 |
| Rite Aid Corp. v. United States, No. 00-5098 (July 6, 2001) |
| The purpose of this Notice is to alert Chief Counsel attorneys to Service position on the Federal Circuit decision in Rite Aid Corp. v. United States, No. 00-5098 (July 6, 2001), concerning the validity of Treas. Reg. § 1.1502-20 (the loss disallowance rule, or, the LDR). |
| CC-2001-041 |
July 30, 2001 |
| Department of Justice Correspondence |
| The purpose of this Notice is to advise all Chief Counsel employees that Eileen J. O'Connor has been sworn in as Assistant Attorney General for the Tax Division and of the need to modify our correspondence with the Department of Justice accordingly. In general, the Office of Chief Counsel addresses correspondence to the Department of Justice to the Assistant Attorney General, Tax Division. Thus, as of the date of this notice, correspondence to the Department of Justice should be addressed as follows: |
| CC-2001-040 |
Aug. 16, 2001 |
| Local Taxpayer Advocate's Discretion Not to Disclose Information to the IRS |
| The purpose of this Notice is to provide advice to all Chief Counsel attorneys regarding IRC § 7803(c)(4)(A)(iv) which grants Local Taxpayer Advocates ("LTAs") discretion not to disclose to the IRS taxpayer contact or taxpayer-provided information. Consistent with this authority, any Chief Counsel attorney providing advice to the Taxpayer Advocate Service ("TAS") involving an identified or identifiable taxpayer is required to limit the issuance/circulation of the response(s) to the request for advice to the TAS. Advice provided to the TAS involving identified or identifiable taxpayers will not be shared with other functions within the IRS. |
| CC-2001-039 |
July 18, 2001 |
| Statutory Changes Under the Economic Growth and Tax Relief Reconciliation Act of 2001 Concerning Issues Under the Jurisdiction
of the Associate Chief Counsel |
| This Notice advises all Chief Counsel attorneys of significant statutory changes to issues within the subject matter jurisdiction of the Associate Chief Counsel (Procedure & Administration), resulting from the enactment of the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) of 2001, Pub. L. No. 107 -16, 115 Stat. 38 (2001). Questions concerning the statutory provisions discussed in this Notice should be directed to the Administrative Provisions & Judicial Practice Division branches identified below. Questions concerning other provisions of EGTRRA should be directed to the Associate Chief Counsel office that has subject matter jurisdiction over those provisions. |
| CC-2001-038 |
Jan. 19, 1999 |
| Collection Due Process Cases |
| The purpose of this Notice is to provide guidance on the handling of Collection Due Process (CDP) cases arising under the provisions of section 3401 of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA), Pub. L. No. 105-206, 112 Stat. 685 (1998). The Act was signed into law on July 22, 1998, and is codified at sections 6320 and 6330. The CDP provisions became effective January 19, 1999. The text that follows will appear as an item on the Procedure and Administration Website and will be updated regularly. |
| CC-2001-037 |
July 12, 2001 |
| Cancellation of the Succession of Authority for Area Counsel and Associate Area Counsel, SBSE |
| The purpose of this Notice is to cancel Order O-30-2000-016 that was entitled "Succession of Authority for Area Counsel and Associate Area Counsel, SBSE". |
| CC-2001-036 |
June 29, 2001 |
| Opinion of Counsel in Offer in Compromise Cases |
| This Notice sets forth procedures to be followed by Associate Area Counsel (SB/SE) offices 1 when reviewing proposed acceptances of taxpayer offers in compromise. Review by Counsel is performed pursuant to I.R.C. § 7122(b) and the Service's policies and procedures. No opinion of Counsel is required in cases where the total liability is less than $50,000. This Notice clarifies the role of Counsel in reviewing offers based on doubt as to collectibility and doubt as to liability. It also adds procedures and standards for the review of offers based on the promotion of effective tax administration. This Notice supercedes any previous communications on this subject and will be incorporated into the Chief Counsel Directives Manual. |
| CC-2001-035 |
June 28, 2001 |
| Personnel Policy Changes |
| The Office of Chief Counsel will implement three personnel policy changes that will affect attorney employees. The first personnel policy change will affect the minimum periods for promotion to the next higher grade (time-in-grade requirements). Effective July 1, 2001, the minimum time required to be promoted from grades GS-12 and GS-13 to the next higher grade will be 52 weeks. As current policy prescribes, a promotion will be based on a review of performance and ability by an employee´s manager and is not automatic. CCDM (30)423.2 (1) will be changed to reflect the changed personnel policy. |
| CC-2001-034 |
July 11, 2001 |
| Important Instructions on Preparing Documents that will be Released in Word Processing Format |
| Effectively immediately, we must take additional steps to ensure that all hidden codes are removed from the word processing files of documents that will be released to organizations outside the Department of the Treasury. |
| CC-2001-033a |
June 22, 2001 |
| Contingent Liability Tax Shelters (Revised) |
| The basis of the stock received in the transaction is either limited to its fair market value or reduced by the amount of the liabilities assumed in the transaction, with the result that the taxpayer recognizes no loss on the sale of the stock. Furthermore, even if the basis of the stock received in the transaction exceeds its fair market value, if the transferor and the transferee are members of the same consolidated group, any loss on the sale is disallowed under § 1.1502-20 of the Income Tax Regulations. |
| CC-2001-033 |
June 22, 2001 |
| Contingent Liability Tax Shelters |
| The purpose of this Notice is to assist Chief Counsel attorneys in advising field personnel in the development of cases involving transactions that are the same as or similar to those described in Notice 2001-17, 2001-09 I.R.B. 1 ("contingent liability tax shelters"). |
| CC-2001-032 |
June 19, 2001 |
| Abolishment of the Modernization and Strategic Planning (MSP) Office |
| This notice is to advise Counsel employees of the abolishment of the office of the Special Counsel, Modernization and Strategic Planning (MSP), was effective June 17, 2001. The office of the Special Counsel, Modernization and Strategic Planning (MSP), was established in 1996 with the primary responsibility for overseeing our large case program and to develop and support a variety of strategic planning initiatives for Counsel and IRS. The office also acquired the responsibility for coordinating the review and publication of all of Chief Counsel´s regulations and legislative proposals, which are performed by sub-components within MSP, the Legislative Unit, the Regulations Unit, and Federal Register liaison function. |
| CC-2001-031 |
June 19, 2001 |
| Delegation of Signature Authorization Over Section 953(d) Closing Agreements |
| The purpose of this Notice is to advise employees and others that I am delegating the authority to sign closing agreements pertaining to elections under Section 953(d) to the Deputy Associate Chief Counsel (International -Technical). This authority may not be redelegated. To the extent that any authority previously exercised consistent with this delegation may require ratification, it is hereby approved and ratified. This delegation of authority is authorized under CC Order 0-30-2000-017 (November 19, 2000) and CCDM Notice N(30)000-346 (November 19, 2000). |
| CC-2001-030 |
June 14, 2001 |
| Income Tax and Accounting Restructuring |
| This notice is to advise Counsel employees of the modifications to the organizational structure of, and assignment of duties within, the Office of Associate Chief Counsel (Income Tax and Accounting). |
| CC-2001-029 |
May 31, 2001 |
| Conscience Based Objections to Use of TIN for Dependency Exemptions |
| All cases in which a taxpayer asserts a conscience-based objection to the use of a Social Security Number (SSN) or other Taxpayer Identification Number (TIN), as defined in Section 7701(a)(41) and Treas. Reg. § 301.6109-1(a)(1), to claim a dependency exemption under Section 151, or other tax benefit requiring a TIN, must be coordinated with the National Office. Taxpayer objections to the use of a TIN may be based on a religious belief that the TIN was “the mark of the beast,” that the TIN requirement is contrary to the Constitution, including, but not limited to, the Equal Protection and Due Process Clauses of the 14 th Amendment, the Due Process Clause of the 5 th Amendment, or the Free Exercise or Establishment Clauses of the 1st Amendment, or is contrary to the Religious Freedom Restoration Act of 1993. If you have or receive such a case, please contact Pamela Fuller, Branch 1, Administrative Provisions and Judicial Practice Division, at 622-4910, immediately. |
| CC-2001-028 |
June 01, 2001 |
| Personnel Announcement |
| This notice announces three Senior Executive Service appointments that were confirmed by the Office of Personnel Management earlier this year. We apologize for the inadvertent delay in distributing notice of these appointments. |
| CC-2001-027 |
May 31, 2001 |
| Personnel Announcement |
| I am pleased to announce the appointment of Edward Lee Patton, to the position of Deputy Associate Chief Counsel (Labor and Personnel Law), Associate Chief Counsel (General Legal Services), effective May 20, 2001. The Deputy Associate Chief Counsel (Labor and Personnel Law) is responsible for planning, directing and coordinating the non-procurement litigation occurring in the area offices, and for the formulation and application of uniform legal policy concerning labor, personnel and EEO matters. |
| CC-2001-026 |
May 31, 2001 |
| Personnel Announcement |
| I am pleased to announce the appointment of Alan N. Tawshunsky to the position of Assistant Chief Counsel (Employee Benefits), Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), effective May 20, 2001. |
| CC-2001-025 |
May 23, 2001 |
| Personnel Announcement |
| I am pleased to announce the appointment of Roland Barral to the position of Area Counsel (Large and Mid-Size Business) (Area 1) (Financial Services), effective May 6, 2001. |
| CC-2001-024 |
May 22, 2001 |
| National Office Review Required for All Excise Tax Defense Letters |
| The purpose of this Notice is to remind Chief Counsel attorneys that all refund cases involving excise taxes are to be classified Standard and all defense letters classified Standard must be reviewed by the National Office. See CCDM 35.18.4.3(1)j and 35.18.3.1. The Chief Counsel Desk Guide (CCDG) provides that the classification and review provisions in the CCDM apply post-reorganization. See CCDG Ch. 9C, p. 14 and Ex. 9-7, p. 9 for LMSB and CCDG Ch. 10C, p. 11 and Ex. 10-3, p. 13 for SBSE. The complexity of excise tax issues necessitates coordination with the National Office, particularly because the cases often have an industry-wide effect. Defense letters classified Standard are due for review at the National Office processing office 10 days before their Justice Department due date. See CCDM 35.18.1.3 and CCDG Ex. 18-3d, p. 3. |
| CC-2001-023 |
April 26, 2001 |
| Intermediary Transaction Tax Shelter |
| The intermediary corporation (M) is a conduit that is disregarded for federal tax purposes and the transaction is treated as if either (i) the target corporation (T) sold its assets directly to the ultimate buyer (Y) of the assets and made a liquidating distribution to its shareholder(s) (X), or (ii) X sold its T stock directly to Y followed by Y´s liquidation of T. Whether the recast of the transaction is a direct asset sale by T of its assets to Y or a direct stock sale by X of its T stock to Y will depend on the facts and circumstances of the particular case. |
| CC-2001-021 |
April 24, 2001 |
| Post of Duty Name Change (from Brooklyn to Long Island) |
| This notice is intended to advise Counsel employees that the Brooklyn Post of Duty (POD) has been re-designated as the Long Island POD. This re-designation was effective April 8, 2001. |
| CC-2001-019 |
March 22, 2001 |
| Change in Litigating Position |
| This notice announces a change in the Service's litigating position concerning the application of I.R.C. 7502(a) to a claim for credit or refund made on a late filed original income tax return. |
| CC-2001-017 |
March 12, 2001 |
| Multiple Domestic Corporations |
| The purpose of this Notice is to alert all Chief Counsel attorneys to the Service's position regarding corporations that own stock of multiple corporations operating similar businesses in different locations. |
| CC-2001-016 |
March 01, 2001 |
| Delegation of Signature Authority Over Advanced Pricing Agreements |
| The purpose of this Notice is to advise employees and others that I am delegating the authority to sign Advance Pricing Agreements and Recommended United States Negotiating Positions to the Director, Advance Pricing Agreement Program. This authority may not be redelegated. To the extent that any authority previously exercised consistent with this delegation may require ratification, it is hereby approved and ratified. This delegation of authority is authorized under CC Order 0-30-2000-017 (November 15, 2000) and CCDM Notice N(30)000-346 (November 15, 2000). |
| CC-2001-014 |
Feb. 23, 2001 |
| Section 6404(c) Abatements |
| This Notice alerts field attorneys to the Office of Chief Counsel's position with respect to the legal effect of abatements made pursuant to Section I.R.C. § 6404(c) in order to account for bankruptcy discharges. It also asks field attorneys to coordinate Section 6404(c) issues with the Office of the Associate Chief Counsel (Procedure and Administration). |
| CC-2001-013 |
Feb. 15, 2001 |
| Department of Justice Correspondence |
| The purpose of this Notice is to advise all Chief Counsel employees that Claire Fallon has been named Acting Assistant Attorney General for the Tax Division and of the need to modify our correspondence with the Department of Justice accordingly. |
| CC-2001-012 |
Feb. 15, 2001 |
| Change in Coordination Procedures for Abatement of Interest Cases |
| This Notice revises and updates the procedures for the coordination and development of abatement of interest cases in the United States Tax Court. These procedures are set forth in CCDM 35.25.10.1 and in Notice (35)000-347, Revised Direct Filing and Service of Tax Court Documents, issued July 7, 2000. |
| CC-2001-011 |
Feb. 09, 2001 |
| Personnel Announcement |
| This notice announces the appointment of Jasper L. Cummings, Jr., to the position of Associate Chief Counsel (Corporate). |
| CC-2001-010 |
Feb. 09, 2001 |
| Change in Litigating Position |
| The purpose of this Notice is to announce a change in the Service´s litigating position regarding the requirement that certain taxpayers must use inventory accounts and an accrual method of accounting. |
| CC-2001-009 |
Feb. 09, 2001 |
| New and Revised General Counsel Orders |
| The purpose of this Notice is to advise employees of recent revisions to the full complement of General Counsel Orders. The combined effect of these revisions is to replace General Counsel Orders 1-11 (all of the existing orders) and General Counsel Directive 14 with new and revised General Counsel Orders 1-10. Attached you will find text editable reproductions of the new and revised orders. However, the e-mail transmitting this Notice will also provide images of the orders as signed. Of particular note to Office of Chief Counsel, IRS, employees is General Counsel Order 4, which delegates authority to the Assistant General Counsel who is the Chief Counsel, Internal Revenue Service. These orders will ultimately be incorporated as exhibits to Part 30 of the CCDM. |
| CC-2001-008 |
Feb. 01, 2001 |
| Review of Collection Due Process Cases |
| This Notice sets forth procedures for the review by Procedure and Administration (PA) of defense letters to the Department of Justice and filings with the Tax Court in cases involving Sections 6320 and 6330 of the Internal Revenue Code, i.e., collection due process (CDP) cases. This Notice also announces a transfer in responsibility for CDP cases within Procedure and Administration. This Notice supersedes any previous communications on this subject and is in advance of more extensive guidance on CDP soon to be added to the Chief Counsel Desk Guide. |
| CC-2001-007 |
Jan. 19, 2001 |
| Chief Counsel Signature Block, Department of Justice Correspondence & Tax Court Summary Opinions |
| The purpose of this Notice is to advise all Chief Counsel employees of a modification to the signature block on all documents signed and filed with the United States Tax Court after January 20, 2001, and other documents prepared on behalf of the Chief Counsel. This Notice also advises all Counsel attorneys of a modification with respect to letters sent to the Department of Justice. Finally, this Notice advises Chief Counsel attorneys that, although the Tax Court has begun making their opinions in small tax cases available on its website, such opinions are not precedent and should not be cited or relied on in any case, except the case in which the opinion was filed. |
| CC-2001-006 |
Feb. 08, 2001 |
| Personnel Announcement |
I am pleased to announce that John M. Staples has been appointed to the position of Associate
Chief Counsel (International), effective January 28, 2001. |
| CC-2001-005 |
Jan. 18, 2001 |
| Deputies Chief Counsel |
| The purpose of this Notice is to advise employees of revisions to CCDM 30.3.1.2.1.2, which currently provides a basic description and delegation of authority to a single Deputy Chief Counsel position. The revised text provides a basic description and delegation of authority for both existing Deputy Chief Counsel offices and reflects a recent General Counsel designation making the Deputy Chief Counsel (Technical) principal deputy. See 5 U.S.C. §§ 3345-3349d; 31 C.F.R. § 18.1. The revised text (attached) has been approved and is effective immediately. Publication within the text of CCDM Part 30 will occur as soon as practicable. |
| CC-2001-004 |
Jan. 16, 2001 |
| Change in Litigating Position |
| The purpose of this Notice is to inform all Chief Counsel attorneys and managers that as a result of the statutory amendment to I.R.C. § 7436 made by Section 314(f) of the Omnibus Budget Act, P.L. 106-554, 114 Stat. 2763,our position on the scope of the Tax Court´s jurisdiction in Employment Status Proceedings under I.R.C. Section 7436 has changed. This change necessitates the immediate review of pending employment status cases under I.R.C. § 7436. |
| CC-2001-001 |
Dec. 19, 2000 |
| Announcement of the New Chief Counsel Directives Manual Notice Number Format |
| The purpose of this notice is to announce the new CCDM notice number format. |
