To serve as liaison to the staffs of the General Counsel and the Commissioner as to matters identified in the previous paragraph

To plan, direct, and coordinate the administrative and management policies and programs of the Office

To participate in the formulation of tax litigation policy

To serve as liaison to the staffs of the General Counsel and the Commissioner as to matters identified in the previous paragraph

To participate in the interpretation and development of internal revenue laws

The discharge of attorney personnel for conduct violations of the standards described in CCDM 39.1.1.3, Employee Conduct and Ethics ( http://publish.no.irs.gov/getpdf.cgi?catnum=29354) requires the prior approval of the Deputy Chief Counsel (Operations) or the Associate Chief Counsel (Finance & Management).

Concurrence is required for a nondischarge action on a GS-15 employee by the Deputy Chief Counsel (Operations) or the Associate Chief Counsel (F&M).

All disciplinary or adverse action shall be taken only after consulting and receiving guidance from the Office of Associate Chief Counsel (F&M), Labor and Employee Relations Division.

A copy of documents effecting disciplinary or adverse actions against employees at GS-14 and below that do not require prior approval or concurrence must be provided to the Associate Chief Counsel (F&M).

To administer the oath of office or any other oath required by law in connection with employment in the Federal service.

Except when doing so would change the basic rate of pay, to prescribe the official hours of duty for his or her function and, when necessitated by operating requirements, to establish an administrative workweek of five 8-hour days other than Monday through Friday for individual employees or groups of employees whose services are required on Saturday or Sunday or both, and to establish tours of duty for educational purposes. The exercise of authority to change tours of duty for employees must be in compliance with statute, regulation, and any applicable Treasury Department policy. See 5 U.S.C. § 6101.

To approve leave (including approval of the correction of administrative errors and determination that a period of sickness or injury interfered with the use of scheduled annual leave), charge absence without leave for unauthorized absences, authorize brief absences from duty without charge to leave or loss of pay, for individual employees under their supervision and control in accordance with applicable statutes, executive orders, regulations and policies.

To order or approve the performance of overtime duty for all employees under his or her supervision for which compensatory time off shall be provided for incumbents of exempt positions under the Fair Labor Standards and for which overtime pay shall be provided for incumbents of nonexempt positions under the Fair Labor Standards (provided funds are available for such duty). Non-exempt employees may also elect to receive compensatory time off for overtime worked.

To order or approve the performance of work on holidays for all employees under his or her supervision provided funds are available for such duty.

To sign in their own names pocket commissions to be issued to attorneys under his or her supervision.

To direct official travel and approve advances and travel vouchers for reimbursement of expenses, including non-workday travel, under the Federal Travel Regulation and Treasury and Service travel and relocation guidance; which is redelegated through Division Counsel and Associate Chief Counsel to the supervisory level for official domestic travel. No employee of the Office of Chief Counsel may approve his or her own travel or his or her own travel voucher or otherwise approve the use of travel authorities as applied to him or her.

To authorize reimbursement for subsistence on an actual expense basis under circumstances and conditions permitted by the Federal Travel Regulation and Service travel and relocation guidance, which is redelegated to Assistant Chief Counsel and Area Counsel;

To authorize or approve the use of cash to procure emergency passenger transportation services, which may be redelegated in writing to Assistants Chief Counsel and Area Counsel.

To authorize travel and transportation payment for emergency purposes under the Federal Travel Regulation and Service travel and relocation guidance, which is redelegated to Area Counsel.

This authority may be redelegated to the docket attorney level.

Except as specifically and expressly limited, the authority vested in the Division Counsel to sign in their own names may be redelegated to the docket attorney level. Area Counsel offices are to use Area Counsel stationery in order to clarify the authority and appearance of the Area Counsel in dealing with the public. The use of by-lines should correspond to the letterhead.

To serve as the principal liaison officer for the Chief Counsel with congressional committees, the Department of the Treasury, the Commissioner's Office, the Department of Justice, and other departments and agencies of the Government on matters or cases within his or her delegated jurisdiction — coordinating where necessary or desirable with the Legislative Unit of the Office of Associate Chief Counsel (Procedure and Administration).

To coordinate the work of his or her function with the other functions of the Office and the Service and to dispose of all matters under his or her jurisdiction, referring to the Chief Counsel, a Deputy Chief Counsel, or other appropriate official of the Office of Chief Counsel such matters as in his or her discretion seem proper, or as directed.

To supervise, assign work, review the work product, and appraise the performances of the personnel of the function, wherever located.

To plan, direct, and supervise the operations of their respective function.

To establish, subject to the approval of the Chief Counsel and the General Counsel, branches, sections or other units or offices within the function, and to recommend further necessary changes in the organizational structure of the function or of the Office to the Chief Counsel, with reference to changes in the organizational structure of the Service or other components of the Office.

To make recommendations with respect to the number of employees necessary for the performance of the work under their jurisdiction.

To prepare and maintain records and reports with respect to the work of the function.

To designate an acting official of the function (or of a subordinate function), during the temporary absence of an incumbent. The authority to designate an acting official for a position held by an official in the Senior Executive Service may only be delegated to officials reporting directly to the official holding the position or to his or her Deputy.

Developing and executing policies, procedures, and directives designed to manage the budget process of all aspects of office operations

Developing and monitoring performance measures and program goals for: the provision of legal services, litigation, and published guidance, and the implementation, compliance, and outreach initiatives within his/her jurisdiction

Implementing and evaluating operational policies and procedures designed to improve the delivery of legal services

Ensuring that performance and program goals, strategy, and organizational policies are clearly communicated to employees

Identifying emerging issues in the topical areas and litigation matters within its jurisdiction to improve delivery of legal services

To plan, direct, and coordinate the policies and programs with respect to legislation, regulations, interpretation of rulings and opinions pertaining to the laws administered by the Service for which the Associate has subject matter jurisdiction.

For matters under his or her subject matter jurisdiction, to determine whether an action on decision should be prepared and to prepare such document for the signature of the Chief Counsel, after considering any memorandum from Division Counsel recommending an action on decision.

For matters under his or her subject matter jurisdiction, to review decisions, make recommendations for appeal, write settlement letters, and write letters recommending appeal for signature by the Chief Counsel, after considering and describing in the transmittal to the Chief Counsel any memorandum of Division Counsel making recommendation on such matters.

For matters under his or her jurisdiction, to review prior to filing documents prepared by Division Counsel listed below:

To represent the Service at motions sessions before the U.S. Tax Court, except in those cases where Division Counsel sends attorneys to argue their motions.

For matters under his or her subject matter jurisdiction, to prepare or review motions for reconsideration of Tax Court opinions for the approval of the Chief Counsel.

For matters under his or her subject matter jurisdiction, to prepare action memorandums on whether to seek certiorari, including the preparation of letters recommending certiorari for signature by the Chief Counsel and approval by the General Counsel.

For matters under their jurisdiction, to enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he/she acts): (1) in respect to any prospective or completed transactions if the request to the Chief Counsel for determination or ruling was made before any affected returns have been filed; and (2) for a taxable period or periods ended prior to the date of agreement and related specific items affecting other taxable periods.

To prescribe the extent, if any, to which any technical advice memorandum or other legal guidance issued under his/her jurisdiction shall be applied without retroactive effect. The same authority is delegated to the Deputies Associate Chief Counsel. See Commissioner Delegation Order 96.

To approve for the Chief Counsel announcements pertaining to civil litigation policy as it pertains to tax litigation matters under his/her jurisdiction.

Furnishes, upon request, information, advice, and assistance in the development and drafting of internal revenue legislation and committee reports thereon; initiates recommendations and coordinates with Legislative Affairs in providing advice and assistance on legislative matters; prepares, upon request, memoranda or reports to the Associate General Counsel (Legislation, Litigation, and Regulation) setting forth the views of the Office of Chief Counsel on proposed or pending legislation.

Works with Treasury officials with respect to, and directs the drafting and development of, regulations and Treasury Decisions, assesses public comments and conducts public hearings on proposed regulations, and manages the movement of regulations through the review process within the Service and the Department of the Treasury.

Prepares revenue rulings, revenue procedures, announcements, notices, and news releases to be published for the guidance of taxpayers and Service personnel.

Assists the Operating Divisions in setting strategic goals, policy and procedure by providing input in the areas within the Associate's jurisdiction and working with Division Counsel and other Counsel offices to ensure the correct application of law.

Coordinates the Service's position in litigation with Division Counsel, the Service, and Department of Justice in areas within the Associate's jurisdiction in order to ensure the Operating Divisions are taking consistent and appropriate technical positions in litigation. Makes appeal and settlement recommendations and prepares other documents setting forth the Service's position in such cases.

Coordinates the resolution of cases and other matters where the subject matter is within the jurisdiction of the Associate's office. Works with the Service, Operating Divisions, Division Counsel, Taxpayer Advocate, and other components of the Service, as appropriate.

Provides administrative and technical support to Division Counsel and other Associates Chief Counsel in the handling and processing of litigation pending in the U.S. Tax Court and other federal courts. Reviews and coordinates pleadings, motions, briefs, settlement documents, notices of appeal, and any other material prepared in connection with U.S. Tax Court litigation. Processes or coordinates, as appropriate, petitions and complaints, briefs, actions on decision, and other matters with Division Counsel and other Associates.

Works with Division Counsel in: advising Department of Justice as to the facts and legal positions of the Service in matters within the jurisdiction of the Associate's office; preparing recommendations concerning defense, offers in compromise, settlement, appeal, or certiorari; and coordinating other matters with the Department as required.

Develops policy, procedure, directives, Chief Counsel Notices, Litigation Guideline Memorandums and CCDM provisions to provide uniform application of the provisions within the Associate's jurisdiction to the Office of Chief Counsel. Provides support and guidance in connection with the development of IRM provisions.

Issues technical advice or other legal advice or determinations responding to questions raised by Service personnel.

Issues letter rulings and general technical information letters in response to requests from taxpayers.

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.

To direct, supervise, and evaluate the work of the heads of Counsel-wide finance and management activities: Human Resources, Planning and Finance, Labor and Employee Relations, Library services, and field support operations.

To be responsible for the general administration and management of the Office of Chief Counsel nationally, and to prepare and issue appropriate orders, instructions, and directives pertaining to management and administrative matters for guidance and planning of the Office.

To serve as the Financial Plan Manager for the Office of Chief Counsel, and to plan, direct and coordinate the financial management and administrative policies and programs of the Office, including all personnel-fiscal and budgetary operations.

To direct the management of the field non-legal support operations, including all administrative and clerical personnel who provide support to field functions; to supervise and manage, and delegate the authority to supervise and manage (both to supervisors within the Office of the Associate Chief Counsel (F&M) and other Counsel supervisors) all field Counsel employees who are not attorneys, paralegals, or technical advisors; and to perform, and to delegate the authority to perform all of the administrative functions necessary for the support operation of the field offices.

To serve as the project manager for Counsel's national automation initiative, the Counsel Automated Systems Environment (CASE-MIS), and to be responsible for the viability and continued progress of the Counsel information systems program, which is administered by the IRS Chief Information Officer's (CIO) organization. This is accomplished through continuing oversight of the ClO's formulation and execution of Counsel's budget for CASE-MIS. The Chief Counsel Executive Steering Committee (CC ESC) ensures the ClO is provided overall program priorities for the CASE-MIS initiative in concert with Counsel's business requirements. The Associate Chief Counsel (F&M) signs-off on the annual program letter which is used as a basis for the budget spending plan development process; receives advance notice of any proposed reductions or redirection of funds; and provides comments and recommendations to the ClO relative to the impact of such changes on Chief Counsel's ability to carry out effective legal support to the Service.

To manage Counsel's business systems and strategic planning processes, and organizational studies and analyses; to assist in or provide the formulation of executive performance goals and organizational measures; management consulting services on organizational performance issues; and the continued viability of management information systems for workload staffing and time-reporting.

To direct the management of the Chief Counsel Library, a highly specialized tax law library system, which provides Chief Counsel and IRS staff with support in all substantive areas of the mission of the Service as it pertains to tax law.