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IRS Clarifies Procedures for Sending Large Files to DOJ

MAY 11, 2020

CC-2020-006

DATED MAY 11, 2020
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Citations: CC-2020-006

Date: May 11, 2020

Subject:  
Transmitting Large Files Electronically to Department of Justice, Tax Division, Using JEFS

Cancel Date: 
Upon incorporation into CCDM

Purpose

This Notice clarifies procedures in Chief Counsel Notice CC-2019-005 for Chief Counsel attorneys to transmit large files electronically to Department of Justice, Tax Division (DOJ), using email and Justice Enterprise File Sharing (JEFS).

Procedure Clarification

Chief Counsel Notice CC-2019-005 set out a procedure for using JEFS to transmit large files relating to cases already assigned to a DOJ attorney. The notice explained that JEFS should not be used to send affirmative suit recommendations or defense letters to DOJ.

Chief Counsel attorneys may continue to send affirmative suit recommendations and defense letters by zipped, encrypted email to the appropriate DOJ civil section mailbox. Occasionally, the attachments and files accompanying these letters are too large to send to DOJ via email. In those situations, Chief Counsel attorneys should send only the letter recommending affirmative suit or defense in the usual fashion to the DOJ civil section mailbox as a zipped, encrypted email attachment, and note in the email that additional attachments or files are too large to send by email. DOJ personnel will contact the Chief Counsel attorney with instructions on when and to whom to send the attachments and files via JEFS. The Chief Counsel attorney should then use the procedures set forth in Chief Counsel Notice CC-2019-005 to transmit these files via JEFS.

If you have any questions about this notice, please contact Kenneth Gaul at kenneth.gaul@irscounsel.treas.gov or 202-222-5449 (government cell) in the Office of the Associate Chief Counsel (Procedure & Administration).

Kathryn A. Zuba
Associate Chief Counsel
(Procedure & Administration)

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