| CC-2006-022 |
September 21, 2006 |
| The First Amendment as a Defense to Summonses and Injunctions |
| This Notice discusses the First Amendment as a defense (1) to compliance with summonses and (2) in investigations and requests for injunctive relief for violations of I.R.C. §§ 6700 and 6701. This Notice explains what speech is protected by the First Amendment and what speech is unprotected. It focuses on two types of unprotected speech: false commercial speech and speech that aids or abets unlawful conduct. It also describes in general terms the circumstances that should be present before the Service (1) issues a summons when the First Amendment is likely to be raised as a defense or (2) refers a case to the Tax Division of the Department of Justice for the filing of an injunction when the First Amendment is likely to be raised as a defense. |
| CC-2006-021 |
September 21, 2006 |
| Significant Refund Litigation |
| This Notice reemphasizes the procedures for handling significant refund litigation cases in the Office of Chief Counsel and for coordinating with the Department of Justice on such matters. While the Office of Chief Counsel does not directly litigate refund cases, the Office of Chief Counsel plays a significant tax administration role in these cases. This role includes evaluating refund cases, and assisting the DOJ attorney in case development, discovery and the litigation of the cases. Chief Counsel attorneys assigned to refund litigation matters are tax experts and advisors on the tax issues involved in the case. Chief Counsel attorneys assigned to refund litigation matters should actively support the DOJ in the litigation effort and ensure that the legal position of the IRS in the matter is accurate and clear. Chief Counsel attorneys should also ensure that legal advice given to the DOJ on positions to be taken in cases is consistent with the positions taken by the Service in published guidance, if any, as well as positions taken in other docketed cases. At all stages of the litigation of significant refund cases, after a referral has been made to the DOJ, Chief Counsel attorneys should actively coordinate with the DOJ to update our advice as the case develops. |
| CC-2006-020 |
August 25, 2006 |
| Change of Litigating Position in Tax Court Cases Involving Review of Section 6015(f) Claims |
| On July 25, 2006, the Tax Court in Billings v. Commissioner, 127 T.C. No. 2, held that the Tax Court lacks jurisdiction under section 6015(e) to review the Service’s section 6015(f) determinations in cases in which the Commissioner has not determined a deficiency against the taxpayer. This Notice provides procedures on how certain section 6015(f) cases should be handled in light of the Billings opinion. This Chief Counsel Notice supersedes Chief Counsel Notice N(35)000-338 (June 5, 2000), which provided that the Service’s section 6015(f) determinations are reviewable by any court. |
| CC-2006-019 |
August 18, 2006 |
| Collection Due Process Cases |
| This Notice updates and replaces CC-2003-016, known as the Collection Due Process (CDP) Handbook, which provided guidance on the handling of CDP cases arising under I.R.C. §§ 6320 (liens) and 6330 (levies). These sections are a codification of section 3401, the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA), Pub. L. No. 105-206, 112 Stat. 685 (1998). The CDP provisions became effective January 19, 1999. Final regulations became effective January 18, 2002, and apply to all liens and levies on or after January 19, 1999. Proposed regulations updating the final regulations were published on September 16, 2006. The text that follows will appear as an item on the Procedure and Administration Website. Significant new cases will be digested on the Procedure and Administration Website. |
| CC-2006-018 |
September 29, 2006 |
| Tax Court Orders Webpage |
| This Notice announces the electronic availability of Tax Court orders on the Chief Counsel intranet site via the Tax Court Orders webpage and sets forth procedures that Chief Counsel personnel should follow to retrieve orders from the Tax Court Orders webpage. |
| CC-2006-017 |
August 11, 2006 |
| Closing Agreements and Assessments |
| This notice clarifies the procedures for assisting the Internal Revenue Service in obtaining waivers of restrictions on assessment in connection with closing agreements in light of the opinion in Manko v. Commissioner, 126 T.C. No. 9 (Apr. 20, 2006). |
| CC-2006-016 |
July 6, 2006 |
| Procedures for Identifying Certain FOIA and Other Information Requests |
| This Notice establishes procedures that employees may use to identify multiple requests for Service information or records that are the subject of discovery requests (in a litigation context) and Freedom of Information Act requests. |
| CC-2006-014 |
May 10, 2006 |
| Counsel Review and Clearance Procedure For Tax Forms, Instructions, and Publications |
| This notice announces procedures for the review and clearance of Tax Forms, Instructions, and Publications by the Office of Chief Counsel. These procedures will be incorporated into the IRM as CCDM 33.3.7.2. These procedures will be evaluated one year after implementation to determine whether any changes to the procedures should be made. |
| CC-2006-013 |
May 05, 2006 |
| Case Specific Legal Advice |
| This notice advises of recommendations made by the Case Specific Advice Task Force to improve the manner in which attorneys in the Office of Chief Counsel provide legal advice to Internal Revenue Service personnel. This notice also advises of steps the Office of Chief Counsel is taking to implement these recommendations. |
| CC-2006-012 |
April 21, 2006 |
| Direct Appeals of Bankruptcy Orders to United States Courts of Appeal |
| This notice provides procedures for making a recommendation to the Department of Justice that a bankruptcy court’s judgment, order, or decree be directly appealed to a United States court of appeals. This notice also provides procedures for responding to another party’s request for direct appeal. The procedures provided in this notice supplement the existing procedures for handling bankruptcy court appeals to a district court or bankruptcy appellate panel. The existing procedures are set forth in CCDM 36.2.1.1.5.5. |
| CC-2006-010 |
March 02, 2006 |
| Litigating Position Regarding the Ability of Taxpayers to Elect Married Filing Joint Return Status Under Section 6013(b) |
| This Notice alerts Chief Counsel attorneys to our position regarding the impact of Glaze v. United States, 641 F.2d 339 (5th Cir. 1981), on the ability of taxpayers to elect “married filing joint return” status under I.R.C. § 6013(b). |
| CC-2006-007 |
December 22, 2005 |
| Administrative Expense Claims for Pension Underfunding Penalties in Bankruptcy Cases |
| This Notice provide s guidance regarding the Service’s position that pension underfunding taxes set forth under section 4971(a) and (b) of the Internal Revenue Code that relate to postpetition pension obligations of the bankruptcy estate are entitled to administrative expense priority under section 503 of the Bankruptcy Code. This Notice also requires coordination with the National Office concerning any bankruptcy case with section 4971 tax issues. |
| CC-2006-006 |
November 22, 2005 |
| Examples Relating to Third Party Tax Information in Tax Shelter Matters |
| This Notice provides examples in Q&A format that illustrate the principles set forth in Chief Counsel Notice CC-2006-003 (October 25, 2005), Disclosure of Third Party Tax Information in Tax Shelter Matters. |
| CC-2006-004 |
October 26, 2005 |
| CCDM 35.4.6.5 Protective Orders |
| This Notice clarifies the procedures governing motions for protective orders, including protective orders seeking to seal the record, in whole or in part, in Tax Court proceedings. The provisions set forth below replace the provisions currently in the CCDM on Protective Orders. |
| CC-2006-003 |
October 25, 2005 |
| Disclosure of Third Party Tax Information in Tax Shelter Matters |
| This Notice provides guidance regarding the disclosure under the item and transaction tests of section 6103 of third party returns and return information gathered in examinations or other investigations of tax shelter promoters or investors by Service and Chief Counsel employees. The Notice also provides guidance regarding disclosure of third party tax information in judicial or administrative tax proceedings. |
| CC-2006-002 |
November 22, 2005 |
| Litigating Position Regarding the Definition of Returns for Bankruptcy Discharge Purposes |
| This Notice provides guidance regarding the Service’s position in contesting the dischargeability of a tax debt in bankruptcy on the basis that no return was filed when a taxpayer has signed and submitted a Form 870, Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment. |
| CC-2006-001 |
October 03, 2005 |
| Requests for Nonstandard Tax Court Transcripts |
| This notice announces a change to the procedures for seeking approval to request a nonstandard Tax Court transcript. |
