Research guides

Federal Taxation

Chief Counsel Notices

Chief Counsel Notices and Chief Counsel Bulletins are types of Chief Counsel Advice that highlight recent matters. More information on notices and bulletins is available below. For where to find other types of Chief Counsel Advice, see the Chief Counsel Advice page of this guide.

Chief Counsel Notices (CCN) are directives that provide interim guidance, furnish temporary procedures, describe changes in litigating positions, or announce personnel matters or other types of administrative information to IRS personnel. They are generally issued temporarily before the content is added to the Internal Revenue Manual (Part 30. Administrative - also known as the Chief Counsel Directives Manual). For where to find the Internal Revenue Manual, see the Revenue Manual & Procedures page of this guide. They are not published in the Internal Revenue Bulletin.

Chief Counsel Bulletins are summaries prepared by sub-offices or divisions within the IRS Office of Chief Counsel noting recent court cases or other legal developments within the areas of law overseen by those offices or divisions. They are broken into four sub-categories: Collection, Bankruptcy, and Summonses Bulletins (formerly General Litigation Bulletins), Criminal Tax Bulletins, Disclosure Litigation Bulletins, and Tax Litigation Bulletins. Tax Litigation Bulletins are now issued as Chief Counsel Notices. For where to find Chief Counsel Notices, see the information below. Chief Counsel Bulletins are not published in the Internal Revenue Bulletin.

Online

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.

Onsite Lexis & Westlaw

IRS Chief Counsel Notices
Available on the library's Lexis computers. From the Practice Area or Industry tab, select Tax Law > All Tax Law Administrative Materials > IRS Chief Counsel Notices. Coverage beings April 1997.

Available on the library's Westlaw computers. From the All Content tab, select Administrative Decisions & Guidance > Internal Revenue Service IRS (listed under All Federal Administrative Decisions & Guidance) > Chief Counsel Advisories and Notices. Coverage for Chief Counsel Advisories begins with 1999 and Chief Counsel Notices coverage begins in 1995.

IRS Litigation Bulletins
Available on the library's Lexis computers. From the Practice Area or Industry tab, select Tax Law > All Tax Law Administrative Materials > IRS Tax Litigation Bulletin (Archive). Coverage from January 1986 - May 1996. Lexis also has individual files for General Litigation Bulletins (1986 - January 2002), Criminal Tax Bulletins (February 1986 - present), and Disclosure Litigation Bulletins (January 1997 - July 2000) under All Tax Law Administrative Materials.

Available on the library's Westlaw computers. From the All Content tab, select Administrative Decisions & Guidance > Internal Revenue Service IRS (listed under All Federal Administrative Decisions & Guidance) > Litigation Bulletins. Coverage from 1986-2004. Includes Criminal Tax Bulletins, General Litigation Bulletins, and Tax Litigation Bulletins.