| Order-30-2000-016 |
Oct. 08, 2000 |
| Succession of Authority for Area Counsel and Associate Area Counsel, SBSE |
| To act as Area Counsel during the absence or unavailability of the Area Counsel. |
| Order-30-2000-015 |
Oct. 08, 2000 |
| Delegation of Authority to the Area Counsel
and Associate Area Counsel LMSB |
| The Area Counsel and Associate Area Counsel LMSB are hereby delegated all authorities heretofore delegated to Regional Counsel and employees under their supervision, insofar as those authorities are necessary to carry out responsibilities ascribed to them by Organization and Function of the Office of Division Counsel Large and Mid Size Business, issued as part of Chief Counsel Notice N(30)000-351 and any related or ancillary responsibilities. |
| Order-30-2000-014 |
Oct. 08, 2000 |
| Delegation of Authority to the Associate Chief Counsel (Finance and Management) |
| The Associate Chief Counsel (Finance and Management) is hereby delegated all authorities heretofore delegated to Associate Chief Counsel, Regional Counsel, and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the functional statement for the Office of Associate Chief Counsel (Finance and Management), issued as part of Chief Counsel Notice N(30)000-352, October 8, 2000, and any related or ancillary responsibilities. |
| Order-30-2000-013 |
Oct. 08, 2000 |
| Delegation of Authority to the Division Counsel, Wage & Investment |
| The Division Counsel, Wage & Investment is hereby delegated all authorities heretofore delegated to Regional Counsel and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the "Organization and Function of the Office of Division Counsel, Wage & Investment," issued as part of Chief Counsel Notice N(30)000-353, and any related or ancillary responsibilities. |
| Order-30-2000-012 |
Oct. 08, 2000 |
| Delegation of Authority to the Division Counsel, Large and Mid-Size Business |
| The Division Counsel, Large and Mid-Size Business is hereby delegated all authorities heretofore delegated to Regional Counsel and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the "Organization and Function of the Office of Division Counsel, Large and Mid-Size Business," issued as part of Chief Counsel Notice N(30)000-351, and any related or ancillary responsibilities. |
| Order-30-2000-011 |
Oct. 27, 2000 |
| Delegation of Authority to the Associate Chief Counsel
(Finance and Management) |
| The authority to approve travel vouchers of Associates Chief Counsel and Operating Division Counsel, currently exercised by the Chief Counsel and Deputy Chief Counsel pursuant to Delegation Order 95, is hereby delegated to the Associate Chief Counsel (Finance and Management). The travel vouchers of the Associate Chief Counsel (Finance and Management) will continue to be approved at the Deputy Chief Counsel level. |
| Order-30-2000-010 |
Oct. 08, 2000 |
| Delegation of Authority to the Area Counsel and Associate Area Counsel SB/SE |
| The Area Counsel and Associate Area Counsel SB/SE are hereby delegated all authorities heretofore delegated to Regional Counsel and employees under their supervision, insofar as those authorities are necessary to carry out responsibilities ascribed to them by Organization and Function of the Office of Division Counsel Small Business/ Self-Employed, issued as part of Chief Counsel Notice N(30)000-349 and any related or ancillary responsibilities. |
| Order-30-2000-009 |
Oct. 08, 2000 |
| Delegation of Authority to the Division Counsel, Small Business/Self-Employed |
| The Division Counsel, Small Business/Self-Employed is hereby delegated all authorities heretofore delegated to Regional Counsel and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the "Organization and Function of the Office of Division Counsel, Small Business/Self-Employed," issued as part of Chief Counsel Notice N(30)000-349, and any related or ancillary responsibilities. |
| Order-30-2000-008 |
July 07, 2000 |
| Delegation of Authority to the Area Counsel
(Criminal Tax) |
| The Area Counsel (Criminal Tax) are hereby delegated all authorities heretofore delegated to Regional Counsel, Assistant Regional Counsel, District Counsel, Deputy District Counsel, Associate District Counsel, Assistant District Counsel and their employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the "Organization and Function of the Office of Division Counsel/Associate Chief Counsel (Criminal Tax)," issued as part of Chief Counsel Notice N(30)000-341, July 2, 2000, and any related or ancillary responsibilities. |
| Order-30-2000-007 |
July 02, 2000 |
| Delegation of Authority to the Associate Chief Counsel (Procedure and Administration) |
| The Associate Chief Counsel (Procedure and Administration) is hereby delegated all authorities heretofore delegated to Associate Chief Counsel and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the "Organization and Function of the Office of Associate Chief Counsel (Procedure and Administration)," issued as part of Chief Counsel Notice N(30)000- 340, July 2, 2000, and any related or ancillary responsibilities. |
| Order-30-2000-006 |
July 02, 2000 |
| Delegation of Authority to the Division Counsel/ Associate Chief Counsel (Criminal Tax) |
| The Division Counsel/Associate Chief Counsel (Criminal Tax) is hereby delegated all authorities heretofore delegated to Associate Chief Counsel, Regional Counsel, and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the "Organization and Function of the Office of Division Counsel/Associate Chief Counsel (Criminal Tax)," issued as part of Chief Counsel Notice N(30)000-341, July 2, 2000, and any related or ancillary responsibilities. |
| Order-30-2000-005 |
July 02, 2000 |
| Delegation of Authority to the Associate Chief Counsel (Passthroughs and Special Industries) |
| The Associate Chief Counsel (Passthroughs and Special Industries) is hereby delegated all authorities heretofore delegated to Associate Chief Counsel and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the "Organization and Function of the Office of Associate Chief Counsel (Passthroughs and Special Industries)," issued as part of Chief Counsel Notice N(30)000-342, July 2, 2000, and any related or ancillary responsibilities. |
| Order-30-2000-004 |
July 02, 2000 |
| Delegation of Authority to the Associate Chief Counsel (Income Tax and Accounting) |
| The Associate Chief Counsel (Income Tax and Accounting) is hereby delegated all authorities heretofore delegated to Associate Chief Counsel and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the "Organization and Function of the Office of Associate Chief Counsel (Income Tax and Accounting)," issued as part of Chief Counsel Notice N(30)000-345, July 2, 2000, and any related or ancillary responsibilities. |
| Order-30-2000-003 |
July 02, 2000 |
| Delegation of Authority to the Associate Chief Counsel (Corporate) |
| The Associate Chief Counsel (Corporate) is hereby delegated all authorities heretofore delegated to Associate Chief Counsel and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the "Organization and Function of the Office of Associate Chief Counsel (Corporate)," issued as part of Chief Counsel Notice N(30)000-344, July 2, 2000, and any related or ancillary responsibilities. |
| Order-30-2000-002 |
July 02, 2000 |
| Delegation of Authority to the Associate Chief Counsel (Financial Institutions and Products) |
| The Associate Chief Counsel (Financial Institutions and Products) is hereby delegated all authorities heretofore delegated to Associate Chief Counsel and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the "Organization and Function of the Office of Associate Chief Counsel (Financial Institutions and Products)," issued as part of Chief Counsel Notice N(30)000-343, July 2, 2000, and any related or ancillary responsibilities. |
| Order-30-2000-001 |
May 31, 2000 |
| Delegation of Authority to the Associate Chief Counsel (General Legal Services) |
| The Associate Chief Counsel (General Legal Services) is hereby delegated all authorities heretofore delegated to Associate Chief Counsel, Regional Counsel, and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the "Organization and Function of the Office of Associate Chief Counsel (General Legal Services)," issued as part of Chief Counsel Notice N(30)(3)000-1, January 12, 2000, and any related or ancillary responsibilities. |
| O-30-2000-017 |
Nov. 19, 2000 |
| Delegation of Authority to the Associate Chief Counsel (International) |
| The Associate Chief Counsel (International) is hereby delegated all authorities heretofore delegated to Associate Chief Counsel and employees under their supervision, insofar as those authorities are necessary to carry out the responsibilities set forth in the functional statement for the Office of Associate Chief Counsel (International), issued as part of Chief Counsel Notice N(30)000-346, November 19, 2000, and any related or ancillary responsibilities. |
| Notice (35)270-001 |
Oct. 25, 2000 |
| New Rules Governing Ex Parte Communications Between Chief Counsel Attorneys and Employees of Appeals |
| The purpose of this Notice is to inform all Chief Counsel attorneys and managers about new rules relating to communications between employees of Appeals and Chief Counsel attorneys that will go into effect on October 23, 2000. Section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206, 112 Stat. 685, required the Commissioner of Internal Revenue to "develop and implement a plan to reorganize the Internal Revenue Service." |
| Notice (35)000-347 |
July 07, 2000 |
| Revised Direct Filing and Service of Tax Court Documents |
| This Notice revises the list of documents that Field managers and attorneys may file with the Tax Court without National Office review (direct filed documents). This list of direct filed documents replaces the list in Exhibit (35)100-1 of Part 35 of the Chief Counsel Directives Manual. |
| Notice (35)000-338 |
June 05, 2000 |
| Change in Litigating Position |
| The purpose of this Notice is to announce a change in the Service's litigating position with respect to whether the Service's determination that a spouse is not entitled to relief from joint and several liability under I.R.C. § 6015(f) is reviewable by any court. |
| Notice (35)000-173 |
Oct. 17, 2000 |
| Claims for Relief from Joint and Several Liability -- Update on Notification Requirements Following King v. Commissioner |
| This Notice updates the procedures that should be followed in all proceedings in which a taxpayer raises a claim for relief from joint liability under Section 6015 and the other spouse (or former spouse) who signed the joint return for the year(s) at issue is not a party to the case. |
| Notice (35)(11)79-2 |
July 07, 2000 |
| Revised National Office Brief Review List |
| The following is a complete rewrite of CCDM (35)(11)79 regarding the review of briefs in the national office. This version of CCDM (35)(11)79 should be used in lieu of the version of the section that is set forth on CCDM (35) at 497-490. |
| Notice (30)000-354 |
Oct. 12, 2000 |
| New CASE Aspect/Project Codes for Certain SB/SE Projects |
| This notice provides instructions for applying new aspect/project codes to more particularly identify certain types of SB/SE projects in the CASE database. These procedures apply to all Chief Counsel functions performing SB/SE work. |
| Notice (30)000-353 |
Oct. 08, 2000 |
| Division Counsel, Wage & Investment |
| This notice is intended to advise Counsel employees of the organizational structure and assignment of duties within the Office of Division Counsel, Wage & Investment. |
| Notice (30)000-352 |
Oct. 08, 2000 |
| Associate Chief Counsel (Finance and Management) Restructuring |
| This notice is intended to advise Counsel employees of the change to the organizational structure and assignment of duties within the Office of the Associate Chief Counsel (Finance and Management). |
| Notice (30)000-351 |
Oct. 08, 2000 |
| Division Counsel, Large and Mid-Size Business |
| This notice is intended to advise Counsel employees of the organizational structure and assignment of duties within the Office of the Division Counsel of the Large and Mid-Size Business. |
| Notice (30)000-349 |
Oct. 08, 2000 |
| Division Counsel, Small Business/Self-Employed |
| This notice is intended to advise Counsel employees of the organizational structure and assignment of duties within the Office of Division Counsel, Small Business/Self-Employed. |
| Notice (30)000-348 |
July 12, 2000 |
| Transfer of Criminal Referral Authority |
| This notice advises Counsel employees of the transfer of criminal referral authority from the Office of Chief Counsel to IRS Criminal Investigation effective immediately. |
| Notice (30)000-345 |
July 02, 2000 |
| Income Tax and Accounting Restructuring |
| This notice is intended to advise Counsel employees of both a name change and modification to the organizational structure of, and assignment of duties within, the Income Tax and Accounting function. The new name is Associate Chief Counsel (Income Tax and Accounting) function. |
| Notice (30)000-344 |
July 02, 2000 |
| Corporate Restructuring |
| This notice is intended to advise Counsel employees of both a name change and modification to the organizational structure of, and assignment of duties within, the Corporate function. The new name is Associate Chief Counsel (Corporate) function. |
| Notice (30)000-343 |
July 02, 2000 |
| Financial Institutions and Products Restructuring |
| This notice is intended to advise Counsel employees of both a name change and modification to the organizational structure of, and assignment of duties within, the Financial Institutions and Products function. The new name is Associate Chief Counsel (Financial Institutions and Products) function. |
| Notice (30)000-342 |
July 02, 2000 |
| Passthroughs and Special Industries Restructuring |
| This notice is intended to advise Counsel employees of both a name change and modification to the organizational structure of, and assignment of duties within, the Passthroughs and Special Industries function. The new name is Associate Chief Counsel (Passthroughs and Special Industries) function. |
| Notice (30)000-341 |
July 02, 2000 |
| Announcement of the New Division Counsel/
Associate Chief Counsel (Criminal Tax) |
| This notice is intended to advise Counsel employees of both a name change and modification to the organizational structure of, and assignment of duties within, the Criminal Tax functions. The new name is Division Counsel/Associate Chief Counsel (Criminal Tax) function. |
| Notice (30)000-340 |
July 02, 2000 |
| Announcement of the New Associate Chief Counsel Procedure and Administration |
| This notice is intended to advise Chief Counsel employees of the organization and functions of the new Associate Chief Counsel (Procedure and Administration). The new organization represents both a name change and modification to the organizational structure of the National Office. |
| Notice (30)000-339 |
June 06, 2000 |
| Travel Gainsharing Savings Program |
| The purpose of this notice is to provide instructions and procedures for the Travel Gainsharing Savings Program. This program will be effective for all travel performed on or after June 1, 2000. These procedures apply to all field and National Office Chief Counsel employees who voluntarily wish to participate in this program. This program was initially suggested by the National Treasury Employees Union and is being implemented with their full cooperation. |
| Notice (30)000-337a |
May 24, 2000 |
| Assisting Appeals in Reducing CDP Hearing Inventory |
| The purpose of this notice is to provide instructions for assisting Appeals in reducing its Collection Due Process ("CDP") inventory. |
| Notice (30)000-322a |
July 10, 2000 |
| Employee Rights |
| In accordance with 5 USC 7114 (a)(3), the purpose of this notice is to advise bargaining unit employees in the field bargaining unit of the Office of Chief Counsel of their rights to representation by NTEU in meetings that are being held in connection with a conduct investigation. |
| Notice (30)000-321a |
July 10, 2000 |
| Employee Rights |
| In accordance with Article 4, Section 4H of the Negotiated Agreement between the Office of Chief Counsel and NTEU Chapter 251, the purpose of this notice is to advise bargaining unit employees of their rights to representation by NTEU in meetings that are being held in connection with a conduct investigation. |
| Notice (30)(4)(8)(6) |
Aug. 14, 2000 |
| Financial Conflicts of Interest |
| This notice is intended to remind Counsel employees of the restrictions on all Chief Counsel employees' participation in matters in which they have a financial interest. It also outlines the procedures to be followed, and the appropriate approval authorities, regarding requests for individual waivers to allow employees to participate in particular matters in which they hold financial interests. |
| N(39)000-5 |
April 04, 2000 |
| Information Letters to be Available for Public Inspection |
| The purpose of this Notice is to inform National Office attorneys and managers that responses to requests for information letters will be made available for inspection quarterly beginning March 31, 2000, and on an ongoing basis. |
| N(39)000-5 |
March 31, 2000 |
| Assisting Appeals in Reducing CDP Hearing Inventory |
| The purpose of this Notice is provide instructions for assisting Appeals in reducing its Collection Due Process (cdp) inventory. These procedures apply to all field and National Office Chief Counsel functions and provides instructions for coordinating requests for advice from Appeals regarding legal issues that arise in CDP hearings. |
| N(35)4(16)(12)-OA |
Feb. 15, 2000 |
| Qualified Offer Rule for Recovery of Reasonable Administrative and Litigation Costs - Section 7430 |
| Section 3101 of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA98), Pub. L. No. 105-206, made several modifications to I.R.C. § 7430, including the addition of a qualified offer rule effective for costs incurred after January 18, 1999. Taxpayers are making qualified offers pursuant to this provision. This notice addresses the positions to be taken in responding to assertions by taxpayers that they are entitled to an award of costs based upon the qualified offer rule. |
| N(35)000-174 |
Oct. 25, 2000 |
| Legal Advice Provided by Office of Chief Counsel |
| This Notice revises the procedures to be followed by the Office of Chief Counsel in providing legal advice to IRS Submission Processing or Customer Service Centers (Service Centers) and related IRS functions with respect to their tax administration responsibilities. |
| N(35)000-172 |
March 23, 2000 |
| Suspension of Interest Under Section 6404(g) |
| This Notice provide guidance to Counsel attorneys on the application of the new provisions as well as its impact on Tax Court Litigation. Section 3305 of RRA98 amended Section 6404 by adding the new subsection (g). Pursuant to 6404(g)(1)(A), interest, penalties, and additions to tax will be suspended on any tax liability due from an individual who timely filed his or her return unless the Service has provided notice of the increased liability to the taxpayer. |
| N(35)000-170- 4 |
Jan. 18, 2000 |
| Claims For Relief From Joint And Several Liability -- Tax Court Jurisdiction, Notification Requirements And Allocation Rules |
| The new spousal liability provisions of I.R.C. § 6015 have generated many questions. Part I of this Notice addresses questions involving Tax Court jurisdiction with respect to claims for relief under Section 6015 and the notification requirements under Section 6015(e). Part II of this Notice provides interim guidance regarding the standard allocation rules under Section 6015(c) when eligible taxpayers elect to limit their liability under that section. |
| N(30)6(12)-0 |
Feb. 11, 2000 |
| Organ Donor Leave Act |
| The purpose of this Notice is to announce the law governing the use of leave for organ donations changed which requires dissemination of the change to employees. |
| N(30)000-357 |
Nov. 22, 2000 |
| Personnel Announcement |
| Ms. Jardini received her B.A. from Chatham College and her J.D. degree from Villanova University. After practicing as a criminal defense attorney for over eight years, Ms. Jardini was awarded a Fulbright Senior Lecture grant to teach criminal and constitutional law at the International Law Institute in Moscow, Russia. In 1996, she joined the United States Department of Justice as a trial attorney in the Fraud Section of the Criminal Division where she specialized in the investigation and prosecution of large scale white-collar crimes. |
| N(30)000-356 |
Nov. 07, 2000 |
| Tracking Damages Litigation and Maintaining Outcome Data |
| Purpose This provides guidance to Chief Counsel personnel about tracking damages litigation involving the Government or Government employees and reporting results. The Department of Justice is primarily responsible for litigation of these types of cases, and Counsel attorneys generally support the litigation with litigation reports or defense letters, analysis and assistance. The procedures in this Notice require Counsel personnel to monitor the cases, obtain information about outcomes from the Department of Justice, and take steps to ensure that results are entered into Counsel information systems. |
| N(30)000-355 |
Nov. 06, 2000 |
| 2000 National Awards Program |
| Award recipients for 2000 National Awards |
| N(30)000-346 |
Nov. 19, 2000 |
| International Restructuring |
| This notice is intended to advise Counsel employees of a modification to the organizational structure of, and assignment of duties within, Associate Chief Counsel (International). |
| N(30)000-336 |
April 04, 2000 |
| Personnel Announcement |
| The purpose of this Notice is to announce the reassignment of Mary E. Oppenheimer to the position of Assistant Chief Counsel (Exempt Organization/Exempt Tax/Government Entities) effective March 12, 2000. |
| N(30)000-335 |
April 26, 2000 |
| Temporary Modification to Chief Counsel Directives Manual (30)42(13).1 Executive Resources Board Procedures |
| This notice advises employees that the Executive Resources Board process is being temporarily modified; the temporary provisions will be applied while Counsel Senior Executive Service positions are being staffed in connection with current Counsel restructuring initiative. |
| N(30)000-334 |
May 09, 2000 |
| Tax Exempt and Government Entities Restructuring |
| The purpose of this Notice is to advise Counsel employees of a modification to the organizational structure of and assignment of duties within the Tax Exempt and Government Entities function. |
| N(30)000-333 |
March 13, 2000 |
| Personnel Announcement |
| The purpose of this Notice is to announce the appointment of Kirsten B. Wielobob to the position of Special Counsel (National Taxpayer Advocate Program) effective February 27, 2000. |
| N(30)000-332 |
March 27, 2000 |
| Alternative Dispute Resolution |
| The purpose of this Notice is to announce that the New EEOC regulations requires federal agencies to provide an alternative dispute resolution process within the established EEO complaint process. The Office of Chief Counsel will begin offering mediation in lieu of counseling in appropriate situations and where both the parties involved agree. |
| N(30)000-331 |
Feb. 03, 2000 |
| Personnel Announcement |
| Announcing the appointment of Dennis Ferrara to the position of Deputy Associate Chief Counsel (General Legal Services) effective January 16, 2000. |
| N(30)000-330 |
Feb. 03, 2000 |
| Personnel Announcement |
| Announcing the appointment of Mark Kaizen to the position of Associate Chief Counsel (General Legal Services) effective January 16, 2000. |
| N(30)000-329 |
Feb. 03, 2000 |
| Personnel Announcement |
| Announcing the appointment of Richard W. Skillman to the Senior Executive Service position of Deputy Chief Counsel (Technical) |
| N(30)000-328 |
Jan. 18, 2000 |
| Personnel Announcement |
| The purpose of this Notice is to announce the appointment of Nancy J. Marks to the position of Deputy Associate Chief Counsel and Deputy Division Counsel (Tax Exempt and Government Entities). |
| N(30)000-327 |
Jan. 18, 2000 |
| Organization Name and Symbol Change |
| Effective November 22, 1999, the Associate Chief Counsel (Finance & Management) Planning & Analysis Branch name will be the Planning & Management Branch. |
| N(30)(3)000-1 |
Jan. 18, 2000 |
| Upon Incorporation General Legal Services Restructuring |
| The purpose of this Notice is to advise Counsel employees of a modification to the organizational structure of, and assignment of duties within, the General Legal Services function. |
