| CC-2004-039 |
Oct. 07, 2004 |
| Delegations of Authority To Hear Certain Appeals To The Secretary |
| This is a notice of delegation of authority to hear appeals to the Secretary of Treasury that have been filed under Treasury Circular 230, 31 C.F.R. Part 10, with respect to enrollment decisions. |
| CC-2004-038 |
Oct. 01, 2004 |
| Deduction claimed under §404(k) for redemption of stock held by ESOP |
| The purpose of this Notice is to provide guidance to Chief Counsel attorneys challenging deductions claimed by corporate taxpayers under §404(k) for redemptions of stock held by an employee stock ownership plan (ESOP). Some of the arguments for challenging these deductions are discussed in Rev. Rul. 2001-6, 2001-1 C.B. 491; additional arguments are set forth herein. |
| CC-2004-037 |
Sept. 24, 2004 |
| Chief Counsel Signature Block Where the Chief Counsel May Not Represent the Service |
| 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, correspondence sent to the Department of Justice, and other documents prepared on behalf of the Chief Counsel in cases where the Chief Counsel may not represent the Service. |
| CC-2004-036 |
Sept. 22, 2004 |
| Penalty Administration |
| This Notice is intended to ensure that Chief Counsel attorneys understand the role of penalties in tax administration and support the imposition of penalties when the Service has developed and applied penalties properly. |
| CC-2004-035 |
Sept. 16, 2004 |
| Inclusion of Interest in Overpayment Decision Documents |
| This Notice advises Counsel attorneys that assessed and unassessed underpayment interest should be taken into account when preparing overpayment decision documents and stipulations in light of Estate of Smith v. Commissioner, 123 T.C. No. 2 (July 13, 2004). |
| CC-2004-034 |
Sept. 10, 2004 |
| Effect of the Health Insurance Portability and Accountability Act of 1996 Privacy Regulations, 45 C.F.R. parts 160 and 164, on the Service’s Information Gathering Activities |
| This Notice discusses the effect of the Health Insurance Portability and Accountability Act of 1996 (HIPAA) Privacy Regulations, 45 C.F.R. parts 160 and 164, when the Service requests protected health information from a taxpayer or third party. Under these regulations, the Service will generally have additional burdens when requesting protected health information from a “covered entity” or a covered entity’s business associate. |
| CC-2004-033 |
Sept. 09, 2004 |
| Change in Litigating Position Application of Bankruptcy Code § 506(a) to Pension Plans Excluded From the Bankruptcy Estate Under Bankruptcy Code § 541(c)(2) |
| This notice announces a change in the Service’s litigating position concerning the application of Bankruptcy Code § 506(a) to pension plans that are excluded from the bankruptcy estate under Bankruptcy Code § 541(c)(2). |
| CC-2004-032 |
Sept. 09, 2004 |
| Litigating Position Regarding the Definition of Returns and Application of Additions to Tax under Section 6654 |
| This Notice alerts Chief Counsel attorneys to the Service’s position as to the definition of a return for purposes of the I.R.C. § 6654 addition to tax, in light of the Tax Court decision in Mendes v. Commissioner, 121 T.C. 308 (2003). |
| CC-2004-031 |
Aug. 31, 2004 |
| Litigating Cases Brought under I.R.C. §§ 6320(c) and 6330(d) |
| This Notice provides guidance to Chief Counsel attorneys in litigating cases brought under I.R.C. §§ 6320(c) and 6330(d). |
| CC-2004-030 |
Aug. 19, 2004 |
| Chief Counsel Signature Block Where the Chief Counsel May Not Represent the Service |
| 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, correspondence sent to the Department of Justice, and other documents prepared on behalf of the Chief Counsel in cases where the Chief Counsel may not represent the Service. |
| CC-2004-029 |
Aug. 11, 2004 |
| Revised Chief Counsel Directive Manual |
| This Notice announces a complete revision of the Chief Counsel Directive Manual (CCDM), effective August 11, 2004. As part of this revision, prior versions of the CCDM, Parts 30 through 42, related Handbooks and Chief Counsel Desk Guide are declared obsolete. |
| CC-2004-027 |
Aug. 03, 2004 |
| Accelerated Review of Selected Appeals Settlement Guidelines |
| This Notice announces new procedures to expedite the issuance of selected Appeals Settlement Guidelines. These procedures supplement the procedures for the review of Appeals Settlement Guidelines set forth in CCDM 33.6.1. |
| CC-2004-026 |
July 12, 2004 |
| Litigating Cases Involving Claims for Relief From Joint and Several Liability Under Section 6015(f) |
| This Notice provides guidance to Chief Counsel attorneys in litigating cases involving requests for relief from joint and several liability under I.R.C. § 6015(f). |
| CC-2004-025 |
July 12, 2004 |
| Offers in Compromise in Bankruptcy |
| This Notice explains the Service’s policy of returning administrative offers in compromise as nonprocessable to taxpayers currently in a bankruptcy proceeding. Additionally, this Notice provides clarification regarding the Service’s authority to acquiesce in treatment of its claims in bankruptcy cases that is less favorable than that provided for under the Bankruptcy Code. |
| CC-2004-024 |
July 12, 2004 |
| Application of CC-2004-007 |
| This notice clarifies the application of CC-2004-007, Change in Litigating Position--Application of Section 446(e) to Changes in Computing Depreciation, with respect to a change in computing depreciation under section 167, 168 (MACRS), 197, 1400I, 1400L(b), or 1400L(c), or former section 168 (ACRS). |
| CC-2004-023 |
June 04, 2004 |
| Expert Witness Procedures |
| This notice reiterates the requirements under T.C. Rule 143(f) that expert witnesses sign the expert witness report submitted to the Tax Court and be available to testify at trial. |
| CC-2004-022 |
June 04, 2004 |
| Tracking of Tax Court Documents |
| This Notice announces new procedures regarding the transmission of Tax Court documents to field offices. Commencing in May 2004, the Docket, Records, and User Fee Branch (Legal Processing Division) began e-mailing UPS tracking information electronically to field offices. |
| CC-2004-021 |
June 16, 2004 |
| Tax Court Brief Bank |
| This Notice announces the availability of the Office of Chief Counsel Tax Court Brief Bank and sets forth procedures to be followed by Chief Counsel personnel in establishing and maintaining a searchable electronic library of briefs and motions for summary judgment filed in the United States Tax Court. |
| CC-2004-020 |
June 03, 2004 |
| 2003 Office of Chief Counsel Presidential Rank Award Winners |
| The Office of Chief Counsel is pleased to announce the selection of three of their career executives for receipt of the FY 2003 Presidential Rank Award. Winners of this prestigious award are strong leaders, professionals, and scientists who achieve results and consistently demonstrate strength, integrity, industry, and a relentless commitment to excellence in public service. The President selected award recipients after a rigorous review process coordinated by the Office of Personnel Management. Recipients of this award may be given o ne of two ranks: Distinguished or Meritorious. |
| CC-2004-019 |
June 04, 2004 |
| Significant Case Coordination |
| This notice announces revised procedures for the coordination of significant cases. These procedures will be incorporated into the IRM as IRM 31.1.5 Significant Case Coordination and replace the procedures in IRM 35.3.19 as revised by Exhibit 18-4 of the Chief Counsel Desk Guide. |
| CC-2004-018 |
May 05, 2004 |
| Wordprocessing Format Issues in Tax Court |
| This Notice advises Chief Counsel employees of the procedures for the submission of documents on diskettes to the United States Tax Court. This Notice also advises as to procedures for ordering trial transcripts on diskettes. |
| CC-2004-017 |
April 14, 2004 |
| Revised Procedures for Designating a Case for Litigation |
| This Notice announces revised procedures concerning the designation of a case for litigation. These procedures will be incorporated into the CCDM as CCDM 33.6.4 Designating a Case for Litigation and replace the procedures in CCDM 35.3.14 as revised by E xhibit 18-5 of the Chief Counsel Desk Guide. |
| CC-2004-016 |
April 14, 2004 |
| Chief Counsel Signature Block |
| The purpose of this Notice is to advise all Chief Counsel employees of a necessary modification to the signature block on all documents signed and filed with the United States Tax Court, correspondence sent to the Department of Justice, and other documents prepared on behalf of the Chief Counsel. |
| CC-2004-015 |
April 09, 2004 |
| Delegations of Authority To Hear Certain Appeals To The Secretary |
| This is a notice of two delegations of authority to hear appeals to the Secretary of the Treasury that have been filed under Treasury Circular 230, 31 C.F.R. Part 10, with respect to disciplinary and enrollment decisions. |
| CC-2004-014 |
March 17, 2004 |
| Published Guidance Project Milestones |
| This Notice provides guidance to all Office of Chief Counsel Personnel on the use of new interim milestones for published guidance projects on the Guidance Priority List. |
| CC-2004-013 |
March 17, 2004 |
| Stakeholder Requests for Published Guidance |
| This Notice sets out procedures for handling stakeholder requests for published guidance. |
| CC-2004-012 |
Feb. 19, 2004 |
| Legal Advice Questions & Answers |
| This notice addresses questions regarding how the Office of Chief Counsel renders legal advice, including when legal advice should be provided in writing and the effect of provisions requiring the release of documents to the public on the decision to provide legal advice. |
| CC-2004-011 |
Feb. 09, 2004 |
| Employee Rights |
| In accordance with Article 4, Section 4H of the collective bargaining agreement between the Office of Chief Counsel and NTEU, this notice is issued 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-2004-010 |
Feb. 19, 2004 |
| Requests for Tax Accrual Workpapers |
| This Notice supplements CC-2003-012, "Obtaining Tax Accrual Workpapers" with respect to clarifying the definition of tax accrual workpapers. |
| CC-2004-009 |
Jan. 22, 2004 |
| Service's Litigating Position for Returns Prepared under Section 6020(b) |
| This Notice announces the Service’s litigating position with respect to a recent change in the Service’s practices in preparing substitute income tax returns under section 6020(b). Because the new procedures satisfy the requirements of section 6020(b), this office will defend the section 6651(a)(2) addition to tax for failure to pay the amount reported on a return in cases that follow the new procedure. This Notice updates and modifies CC-2003-019 (June 12, 2003). |
| CC-2004-008 |
Dec. 16, 2003 |
| Filing Court Documents Electronically in District Courts and Bankruptcy Courts |
| This Notice provides guidance to all Office of Chief Counsel personnel who are required to file court documents electronically in accordance with local United States Bankruptcy, District Court, or other Federal court filing requirements. |
| CC-2004-007 |
Jan. 28, 2004 |
| Change in Litigating Position - Application of Section 446(e) to Changes in Computing Depreciation |
| This notice announces a change in the Service's litigating position concerning whether a change in computing depreciation under section 167, 168 (MACRS), 197, 1400I, 1400L(b), or 1400L(c), or former section 168 (ACRS) is a change in method of accounting under section 446(e). |
| CC-2004-006 |
Nov. 25, 2003 |
| Access to United States Tax Court Facilities in Field Locations |
| This Notice is to advise all Chief Counsel employees of the procedures for obtaining access to United States Tax Court facilities in field locations, including courtrooms and respondent's (or petitioner’s) counsel room, prior to the normal opening of the facilities by Tax Court personnel for scheduled sessions of the court. |
| CC-2004-005 |
Nov. 21, 2003 |
| Motions for Protective Order |
| This Notice advises attorneys and managers of the standards and procedures for the preparation and approval of motions for protective orders in Tax Court proceedings. |
| CC-2004-004 |
Nov. 21, 2003 |
| Counsel Work Products that Contain Internal Revenue Service Toll-Free Numbers |
| The purpose of this notice is to advise of a new step that must be taken prior to publishing any notice or similar work product that contains an IRS toll-free number, where the notice or similar work product is intended to communicate with taxpayers. |
| CC-2004-003 |
Nov. 12, 2003 |
| Revision to Notification of Tax Court Regarding Potentially Dangerous Persons Cancel |
| This notice reemphasizes and clarifies uniform procedures for the notification of the Tax Court regarding the possible attendance of potentially dangerous persons at trial sessions. Current procedures for notification of the Tax Court are described in CCDM 35.9.3.3. |
| CC-2004-002 |
March 25, 2004 |
| Change in Litigation Position |
| This Notice advises field attorneys of a change in Counsel's litigating position concerning the one claim rule of IRC §§ 6420(b), 6421(d)(1), and 6427(i)(1). The one claim rule generally provides that, under certain conditions, not more than one claim may be filed with respect to taxed fuel used in a nontaxable use during the claimant’s taxable year. |
| CC-2004-001 |
Dec. 15, 2003 |
| Chief Counsel Policy on Limited Personal Use of Government Information Technology Equipment/Resources |
| This CCDM notice is to announce a new policy defining acceptable personal use of government information technology equipment/resources by IRS Chief Counsel employees. Under the terms and conditions defined in this notice and the attachment, Counsel employees will be allowed limited personal use of government computers and systems. |
