Chief Counsel Notices (CC) are issued by the Chief Counsel Office and "notify IRS attorneys and other personnel of policies, procedures, instructions, and delegations of authority." Peter A. Lowy, Legal Authorities in U.S. Federal Tax Matters — Research and Interpretation (III)(G)(2)(e)(7) (100-3rd T.M. 2020).
See below for how to find Chief Counsel Notices.
Chief Counsel Bulletins (CB) are issues by the Chief Counsel Office "to IRS employees to provide litigation updates." CBs were known as "General Litigation Bulletins" until July 2000. CBs are now named for separate practice areas, like Collection, Bankruptcy and Summons Bulletin and Criminal Tax Bulletin. Peter A. Lowy, Legal Authorities in U.S. Federal Tax Matters — Research and Interpretation (III)(G)(2)(e)(5) (100-3rd T.M. 2020).
See below for how to find Chief Counsel Bulletins.
Chief Counsel Bulletins Internal Revenue Service
Includes Collection, Bankruptcy and Summonses (CBS) Bulletins (previously titled General Litigation Bulletin); Criminal Tax Bulletins; and Disclosure Litigation Bulletins. Coverage begins with 1997.
Chief Counsel Notices Internal Revenue Service
Includes Notices that have not been incorporated into the Chief Counsel Directives Manuel yet, or otherwise remain active. Coverage begins with 2004.
IRS Private Rulings and Advice TaxNotes
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IRS Chief Counsel Notices
Available on the library's Lexis computers. From the Practice Area tab, select Tax Law > All Tax Law Administrative Materials > IRS Chief Counsel Notices. IRS Chief Counsel Notices are temporary directives used to disseminate policies, procedures, instructions and/or delegations of authority to Chief Counsel employees. Coverage beings with April 1997.
IRS Criminal Tax Bulletin
Available on the library's Lexis computers. From the Practice Area tab, select Tax Law > All Tax Law Administrative Materials > IRS Criminal Tax Bulletin. The Criminal Tax Bulletin is a compilation of recent cases pertaining to criminal tax matters published by the Office of Assistant Chief Counsel, Criminal Tax. Coverage begins with February 1986.
IRS Disclosure Litigation Bulletin (Archive)
Available on the library's Lexis computers. From the Practice Area tab, select Tax Law > All Tax Law Administrative Materials > IRS Disclosure Litigation Bulletin (Archive). The IRS Disclosure Litigation Bulletin is published periodically by the Office of the Assistant Chief Counsel (Disclosure Litigation), providing litigation developments and discussion of other disclosure-related issues that arise primarily under I.R.C. 6103, the Freedom of Information Act, and the Privacy Act of 1974, as these issues relate to the IRS and Chief Counsel operations. Coverage from January 1997 through July 2000.
IRS General Litigation Bulletin (Archive)
Available on the library's Lexis computers. From the Practice Area tab, select Tax Law > All Tax Law Administrative Materials > IRS General Litigation Bulletin (Archive). General Litigation Bulletins contain summaries of recent tax cases on bankruptcy, levies, liens, limitations, penalties, and summonses. They also alert district counsel about various IRS policies and procedures. Bulletins were published under this name from 1986 to 2000. From July 2000 through the last issue released in March 2002, these bulletins became known as Collection Bankruptcy and Summons Bulletins. The bulletin contains summaries of recent tax cases on bankruptcy, assessments, levies, liens, and penalties. The bulletin also contains copies of previously released chief counsel advice. Coverage from January 1986 through January 2002.
IRS Tax Litigation Bulletin (Archive)
Available on the library's Lexis computers. From the Practice Area tab, select Tax Law > All Tax Law Administrative Materials > IRS Tax Litigation Bulletin (Archive). The Tax Litigation Bulletin, which is prepared in the Office of Chief Counsel, discuss such topics as appeal and certiorari recommendations, court decisions, and "significant briefs" filed in Tax Court cases. Coverage from January 1986 through May 1996.
IRS Chief Counsel Advisories and Notices
Available on the library's Westlaw computers. From the Practice areas tab, select Tax > Administrative Decisions & Guidance > All Internal Revenue Service (IRS) Materials > Chief Counsel Advisories and Notices. IRS Chief Counsel Notices are issued temporarily prior to their addition to the Internal Revenue Manual. These documents include changes in litigation position by the IRS, tax compliance procedures and revisions, internal organization of the agency, delegations of authority, personnel announcements, and summaries of changes in tax law. Coverage begins with 1995.
IRS Litigation Bulletins
Available on the library's Westlaw computers. From the Practice areas tab, select Tax > Administrative Decisions & Guidance > All Internal Revenue Service (IRS) Materials > Litigation Bulletins. IRS Litigation Bulletins were prepared by the IRS national office and provided advice to litigating attorneys about litigating procedures and methods. Several types of Litigation Bulletins included in the database are: General Litigation Bulletins, which contain summaries of recent tax cases on bankruptcy, levies, liens, limitations, penalties, and summonses; Tax Litigation Bulletins, which discuss such topics as appeal and certiorari recommendations, court decisions, and "significant briefs" filed in Tax Court cases; and Criminal Tax Bulletins, which are compilations of recent cases pertaining to criminal tax matters published by the Office of Assistant Chief Counsel, Criminal Tax. Coverage from 1986 through 2004. Such guidance documents are now issued as Chief Counsel Notices.
Chief Counsel Notices
Available on the library's Bloomberg Law computers. From All Legal Content Search, select U.S. Regulatory & Administrative > U.S. Government Departments & Agencies > Internal Revenue Service > News Releases > Chief Counsel Notices. Chief Counsel 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. Coverage begins with Nov. 1998.
Criminal Tax Bulletins
Available on the library's Bloomberg Law computers. From All Legal Content Search, select U.S. Regulatory & Administrative > U.S. Government Departments & Agencies > Internal Revenue Service > Guidance & Interpretation > Criminal Tax Bulletins.
Disclosure Litigation Bulletins
Available on the library's Bloomberg Law computers. From All Legal Content Search, select U.S. Regulatory & Administrative > U.S. Government Departments & Agencies > Internal Revenue Service > Guidance & Interpretation > Disclosure Litigation Bulletins. Disclosure Litigation Bulletins were published by the Office of the Assistant Chief Counsel (Disclosure & Privacy Law), providing litigation developments and discussion of other disclosure-related issues that arise primarily under I.R.C. 6103, the Freedom of Information Act, and the Privacy Act of 1974, as these issues relate to Internal Revenue Service and Chief Counsel operations. Coverage from 1997 through 2000.
General Litigation Bulletins
Available on the library's Bloomberg Law computers. From All Legal Content Search, select U.S. Regulatory & Administrative > U.S. Government Departments & Agencies > Internal Revenue Service > Guidance & Interpretation > General Litigation Bulletins. Contains summaries of general litigation issues. Coverage from 1998 through 2000.
Other IRS Documents
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Primary Sources > IRS Administrative Rulings & Positions > See All > Other IRS Documents. Includes miscellaneous IRS documents such as Notice and Request for Comments, Chief Counsel Orders and Notices, and various other notices, as well as IRS pronouncements that are issued without a formal document name or number. Coverage begins with 2012.
Other IRS Documents (2012-2014)
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Archives > IRS Administrative Rulings & Positions > Other IRS Documents. Includes miscellaneous IRS documents such as Notice and Request for Comments, Chief Counsel Orders and Notices, and various other notices, as well as IRS pronouncements that are issued without a formal document name or number. Coverage from 2012 through 2014.
Other IRS Documents (1954-2011)
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Archives > IRS Administrative Rulings & Positions > Other IRS Documents. Includes miscellaneous IRS documents such as Notice and Request for Comments, Chief Counsel Orders and Notices, and various other notices, as well as IRS pronouncements that are issued without a formal document name or number. Coverage from 1954 through 2011.