Management Scope
The Office of Chief Counsel employs approximately 2,200 employees in locations throughout the United States.3 The IRS is the largest Treasury bureau, with more than 100,000 employees throughout the U.S., and a budget of more than $10 billion.
Primary Responsibilities
- Prepares legislative proposals, regulations, revenue rulings and procedures, actions on decisions and other items of public guidance and legal advice
- Coordinates the service’s position in litigation with the service and the Department of Justice to ensure operating divisions are taking consistent and appropriate technical positions in litigation
- Reviews and coordinates pleadings, motions, briefs, settlement documents, notices of appeal and any other material prepared in connection with U.S. Tax Court litigation
- Develops policy, procedure, directives, chief counsel notices, litigation guideline memorandums and chief counsel directives manual provisions to provide uniform application of law and regulation
- Issues technical and other legal advice responding to questions raised by service personnel
- Reviews booklets, training materials, audit technique guides, coordinated issue papers, appeals settlement guidelines, forms, publications and instructions to ensure technical accuracy and, upon request, assists in their preparation
- Issues letter rulings and general technical information letters in response to requests from taxpayers
- Provides guidance on legal matters involving the IRS in the areas of claims, labor and personnel law, ethics and general government law, and public contracts and technology law
- Works closely with the Treasury, the House Committee on Ways & Means, the Justice department and the Senate Finance Committee4
- Serves as the chief legal advisor to the commissioner of internal revenue on all matters pertaining to the interpretation, administration and enforcement of the Internal Revenue Code and other legal matters
- Responsible for providing correct and impartial interpretation of tax laws and the highest-quality legal advice and representation for the IRS and Treasury, and to taxpayers5
Strategic Goals and Priorities
[Depends on the policy priorities of the administration.]