| CC-2002-043 |
Oct. 17, 2002 |
| Following Published Guidance Positions in Litigation |
| The purpose of this notice is to remind Chief Counsel attorneys of the requirement to follow legal positions established by published guidance in papers filed in the Tax Court or in defense or suit letters sent to the Department of Justice. This notice also establishes a requirement that all briefs, trial memoranda and motions to be filed in the Tax Court or letters to the Department of Justice that seek to distinguish a position set forth in published guidance shall be subject to national office review prior to filing in the Tax Court or transmission to the Department of Justice. |
| CC-2002-042 |
Oct. 17, 2002 |
| Application of Section 7602(c), Notice of Contact of Third Parties, to the Bond Examination Program |
| The purpose of this Notice is to advise Chief Counsel attorneys on the application of I.R.C. § 7602(c), Notice of Contact of Third Parties, to the Bond Examination Program. |
| CC-2002-041 |
Oct. 16, 2002 |
| Personnel Announcement |
| I am pleased to announce the appointment of Richard L. Carlisle to the position of Deputy Associate Chief Counsel (Financial Institutions & Products), effective September 8, 2002. |
| CC-2002-040 |
Oct. 15, 2002 |
| Handling Statute of Limitations On Assessment Issues In Tax Court Cases |
| The purpose of this Notice is to provide guidance to Chief Counsel attorneys with respect to the handling of Tax Court cases 1) where it appears that the statute of limitations on assessment has expired and 2) where the Tax Court’s opinion forecloses reliance on an exception to the general three year statute of limitations on assessment found in I.R.C. § 6501(a). |
| CC-2002-039 |
Oct. 15, 2002 |
| Sanctions Officer Procedures |
| This is to remind attorneys of procedures with respect to sanctions, including sanctions against opposing counsel, in Tax Court and other litigation. Modifications to the procedures, as set forth below, eliminate the requirement for Procedure & Administration to coordinate with General Legal Service in certain sanctions matters. |
| CC-2002-038 |
Oct. 15, 2002 |
| Chief Counsel Signature Block for Cases where the Chief Counsel May Not Represent the Service |
| The purpose of this Notice is to advise all Chief Counsel employees to use the following signature block for documents and correspondence relating to cases where the Chief Counsel previously represented the taxpayer or where the taxpayer is on the Chief Counsel’s recusal list. |
| CC-2002-037 |
Oct. 15, 2002 |
| Appeals Settlement Guideline Counsel Review Procedures |
| This Notice sets forth the procedures for the Office of Chief Counsel’s review of proposed new and revised Appeals Settlement Guidelines (ASGs) prepared by Large Business and Specialty Programs Appeals. Since ASGs are available to the public, subject to certain exemptions under the Freedom of Information Act (FOIA), the Office of Chief Counsel conducts a disclosure review in conjunction with the technical review of these guidelines prior to issuance. |
| CC-2002-036 |
Oct. 08, 2002 |
| Procedures for Reporting Conflicts of Interest |
| The purpose of this notice is to review the procedures for reporting potential conflicts of interest or circumstances which would raise a question regarding a lack of impartiality in a work assignment. This notice is to replace N(30)(4)(8)(6) (August 14, 2000) and CCDM 30.4.8.6 (February 3, 1992). |
| CC-2002-035 |
Sept. 17, 2002 |
| Employee Rights |
| This is an annual Notice to advise bargaining unit employees of their rights to representation in meetings that are being held in connection with a conduct investigation. |
| CC-2002-034 |
Sept. 06, 2002 |
| Change in Pre-Review Requirements for Collection Due Process Cases |
| The purpose of this Notice is to eliminate pre-review requirements for certain documents prepared or filed in Collection Due Process (CDP) cases. This Notice supersedes Chief Counsel Notice 2001-008 and will be incorporated into the CCDM. |
| CC-2002-033 |
Sept. 05, 2002 |
| Suit Letters Requesting Lien Foreclosure or Levy on a Principal Residence |
| The purpose of this Notice is to provide that suit letters requesting lien foreclosure on a principal residence will no longer be pre-reviewed in Branch 1, Collection, Bankruptcy & Summonses. |
| CC-2002-032 |
Sept. 04, 2002 |
| Attorney General Settlement Authority Regarding Partnership Items |
| The purpose of this Notice is to announce that legislation has been enacted to clarify that Attorney General settlements of partnership items are subject to the consistent settlement and conversion rules of I.R.C. §§ 6224, 6231, 6229(f), and 6234(g)(4)(A). |
| CC-2002-030 |
Sept. 03, 2002 |
| Electronic Payee Statements Authorized by Section 401 of the Job Creation and Worker Assistance Act of 2002 |
| The purpose of this notice is to announce that legislation has been enacted to enable the Service to issue final regulations permitting electronic payee statements (EPS). |
| CC-2002-029 |
Aug. 05, 2002 |
| Page Limitations in Tax Court Briefs |
| This Notice clarifies procedures to be followed by field attorneys when the Tax Court has imposed a page limitation on briefs or other documents to be filed with the court. |
| CC-2002-028 |
July 19, 2002 |
| Privilege Logs or Similar Documents Identifying Third Parties |
| This notice establishes requirements for review of privilege logs or similar documents that identify third parties and for coordination of the disclosure of these documents with the Associate Chief Counsel (Procedure & Administration). |
| CC-2002-027 |
June 06, 2002 |
| Change in Litigating Position |
| The purpose of this notice is to announce a change in the Service’s litigating position concerning the application of the doctrine of election to preclude a taxpayer from amending past years’ returns to elect retroactively to value assets according to their fair market values for purposes of apportioning interest expense under Temp. Treas. Reg. § 1.861-9T(g). |
| CC-2002-026 |
May 16, 2002 |
| Procedures for Obtaining and Processing Chief Counsel Advice |
| This notice is to apprise all Chief Counsel employees of the procedures for obtaining and processing Chief Counsel Advice (CCA). |
| CC-2002-024 |
May 15, 2002 |
| Court of Federal Claims Defense Letters |
| The purpose of this Notice is to advise all Chief Counsel employees that, effective for complaints filed in the Court of Federal Claims after May 15, 2002, all defense letters will be prepared by Division Counsel in the field. |
| CC-2002-023 |
May 09, 2002 |
| Tolling of Priority and Dischargeability Periods in Bankruptcy after Young v. United States |
| This notice clarifies that, in light of the rationale of Young v. United States, the three-year lookback period of B.C. § 507(a)(8)(A)(i) should not be computed by including an additional six months based on I.R.C. § 6503(h). |
| CC-2002-022 |
June 12, 2002 |
| SBSE Division Counsel Informal Advice |
| The purpose of this Notice is to set forth procedures to be followed by field attorneys in the Office of Division Counsel, Small Business/Self-Employed, when requests for informal advice are received from the Small Business/Self-Employed client functions and from Appeals. |
| CC-2002-021 |
March 15, 2002 |
| Change in Litigating Position |
| The purpose of this Notice is to announce a change in the Service's litigating position regarding capitalization under Section 263(a) of transaction costs related to the acquisition, creation, or enhancement of intangible assets or benefits. |
| CC-2002-020 |
March 06, 2002 |
| Chief Counsel Signature Block for Cases where the Chief Counsel may not Represent the Service |
| The purpose of this Notice is to advise all Chief Counsel employees to use the following signature block for documents and correspondence relating to cases where the Chief Counsel previously represented the taxpayer or where the taxpayer is on the Chief Counsel's recusal list. |
| CC-2002-018 |
Feb. 15, 2002 |
| Chief Counsel Signature Block |
| The purpose of this Notice is to advise all Chief Counsel employees of necessary changes to the signature block of documents filed with the Tax Court and correspondence sent to the Department of Justice, effective February 8, 2002. |
| CC-2002-017 |
Feb. 02, 2002 |
| Procedures to be Followed in Light of Mail Delivery Issues with the Tax Court |
| The purpose of this Notice is to establish procedures to be followed with respect to mail lost or delayed in transmission to the Tax Court due to the recent anthrax problem. |
| CC-2002-016 |
Jan. 29, 2002 |
| Coupon Stripping Rules |
| The purpose of this Notice is to assist Chief Counsel attorneys in advising field personnel in the development of cases involving the application of Section 1286(e)(2) to certain fees payable out of mortgage payments received by mortgage pool trusts. |
| CC-2002-015 |
Jan. 24, 2002 |
| Personnel Announcement |
| This Notice announces the appointment of Carol A. Campbell to the position of Counsel to the National Taxpayer Advocate, effective December 30, 2001 |
| CC-2002-013 |
Jan. 18, 2002 |
| Contents of Letters to the Department of Justice |
| This Notice updates the procedures governing suit and defense letters to the Department of Justice authorizing a civil action to collect or recover taxes or providing recommendations regarding the defense of refund suits or other miscellaneous court proceedings. |
| CC-2002-012 |
Jan. 18, 2002 |
| Black Reparations Claims |
| The purpose of this Notice is to provide direction regarding assessment procedures in processing returns which claim a refund resulting, in whole or in part, from a claim for a "Black Reparations Tax Credit." |
| CC-2002-011 |
Nov. 27, 2001 |
| Personnel Announcement |
| I am pleased to announce the appointment of Lon B. Smith to the position of Associate Chief Counsel Financial Institutions & Products (FI&P), effective November 18, 2001. |
| CC-2002-010 |
Nov. 27, 2001 |
| Personnel Announcement |
| I am pleased to announce the appointment of Margo L. Stevens to the position of Assistant Chief Counsel (Disclosure & Privacy Law), Office of the Associate Chief Counsel (Procedure & Administration), effective November 4, 2001. |
| CC-2002-009 |
Nov. 27, 2001 |
| Personnel Announcement |
| I am pleased to announce the appointment of Steven A. Musher to the position of Deputy Associate Chief Counsel (International/Technical), Office of the Associate Chief Counsel (International), effective November 4, 2001. |
| CC-2002-008 |
Nov. 27, 2001 |
| Personnel Announcement |
| I am pleased to announce the appointment of Bettie N. Ricca to the position of Deputy Associate Chief Counsel (International Field Service and Litigation), Office of the Associate Chief Counsel (International), effective October 7, 2001. |
| CC-2002-007 |
Nov. 21, 2001 |
| Assistant Branch Chief and Assistant to Branch Chief Positions |
| The purpose of this notice is to issue updated procedures for announcing and filling Assistant Branch Chief and Assistant to the Branch Chief positions. The 104 week time-in-grade requirement for GS-13s has been changed to 52 weeks. A panel will be appointed to review and consider all qualified candidates. |
| CC-2002-006 |
Nov. 21, 2001 |
| Executive Resources Board for GS-15 and SES Positions |
| The purpose of this notice is to issue updated procedures for filling Executive Resources Board (ERB) covered positions. |
| CC-2002-003 |
Oct. 18, 2001 |
| Merger Resembling Sale |
| The purpose of this Notice is to help Chief Counsel attorneys address issues arising in certain transactions wherein corporations are nominally disposed of in a reorganization under § 368 or an exchange under § 351 but are in substance sold. |
| CC-2002-002 |
Oct. 17, 2001 |
| Assessment of the Section 6651(f) Fraudulent Failure to File Penalty |
| This notice advises Counsel attorneys of the necessity, in appropriate circumstances, to assess immediately all or a portion of the Section 6651(f) fraudulent failure to file penalty, rather than follow deficiency procedures. |
| CC-2002-001 |
Oct. 19, 2001 |
| Section 302 Basis Shifting Tax Shelter |
| The purpose of this Notice is to assist Chief Counsel attorneys in advising field personnel in the development of cases involving transactions that are described in Notice 2001-45, 2001-33 I.R.B. 129 (dealing with "§ 302 basis shifting tax shelters"). |
