Chief Counsel Notices

Overview

Chief counsel (CC) notices are directives that provide interim guidance, furnish temporary procedures, describe changes in litigating positions, or announce personnel matters or other types of administrative information. Notices providing interim guidance or instructions to staff are designed to be incorporated into the Chief Counsel Directives Manual (CCDM), but are issued as Notices to provide immediate notification of important policy or procedural changes.

Chief Counsel Notices Available

When Chief Counsel Notices are not available on the American Tax Encyclopedia can be found on the following external site(s):

• Chief Counsel Notices on the IRS website