30.1.1  Mission Statement, and the Strategic and Program Plan

This section describes the mission of the Office of Chief Counsel, and provides policy and procedures relating to the effective operation of the Chief Counsel organization.

30.1.1.1  (08-11-2004)
Office of Chief Counsel Mission

  1. The mission of the Office of the Chief Counsel is to serve America’s taxpayers fairly and with integrity by providing correct and impartial interpretation of the internal revenue laws and the highest quality legal advice and representation for the Internal Revenue Service.

  2. This mission encompasses providing the correct legal interpretation of the internal revenue laws, representing the IRS in litigation, and providing all other legal support needed by the IRS to carry out its mission of serving America’s taxpayers. In carrying out these responsibilities, Counsel must interpret the law with complete impartiality so that the American pubic will have confidence that the tax law is being applied with integrity and fairness.

30.1.1.2  (08-11-2004)
The Chief Counsel Directives Manual

  1. The Chief Counsel Directives Manual (CCDM), parts 30 through 39 of the Internal Revenue Manual, is the authoritative statement of policy and guidance for the IRS Office of Chief Counsel on matters covered herein.

  2. While some parts and sections of the CCDM may contain specific procedures or processes, it is neither designed nor intended to be a comprehensive checklist or "how to" guide for every action or process. Step-by-step guides or operating instructions may be developed outside of the CCDM, where appropriate. The principal intent of the CCDM is to clearly and concisely reflect Chief Counsel policy and guidance on critical functions for the effective operation of the Chief Counsel organization.

30.1.1.2.1  (08-11-2004)
Relationship with IRS Policy

  1. In some cases, the Office of Chief Counsel follows IRS policy and procedures, such as for travel. For all Personnel Policy, since the Office of Chief Counsel is part of the Legal Division of the Department of the Treasury, our policies, guidance, and procedures may differ from those of the IRS.

  2. Where the Office of Chief Counsel, as a matter of policy, has elected to adopt an IRS policy, guidance, or procedures on a particular matter, then the pertinent section of the CCDM shall state that the Chief Counsel expressly adopts and incorporates that specific IRS policy, guidance, or procedure. For those sections, any change to IRS policy will automatically change Office of Chief Counsel policy.

  3. Where an Office of Chief Counsel policy may be substantively the same as that for the IRS, but the Chief Counsel has elected not to expressly adopt and incorporate IRS policy, the Chief Counsel policy in the CCDM will be stated without reference to the parallel IRS policy. For those sections, any change to IRS policy will not affect Office of Chief Counsel policy on that particular matter, unless the Chief Counsel expressly decides to approve a change.

30.1.1.2.2  (11-27-2006)
Maintenance of the CCDM

  1. All Associate Chief Counsel and Division Counsel offices are responsible for ensuring that the CCDM reflects the current policies, guidance, and procedures of the Office of Chief Counsel. Designated Associate Chief Counsel or Division Counsel offices will be responsible for monitoring the currency of its assigned CCDM parts and ensuring that they are updated in a timely fashion. The Office of the Associate Chief Counsel (Finance and Management) will be responsible for processing changes and physically updating the CCDM as requested by the "Part Manager." Because provisions of the CCDM affect many different organizations, the Part Manager will not have exclusive control of all substantive elements of its assigned part. Rather, the role of the Part Manager will be to identify the need for changes, coordinate the changes with the affected or interested organizations, finalize the changes, and forward them to Associate Chief Counsel (F&M) for the purpose of updating the CCDM.

  2. The CCDM Parts will be managed by the following organizations:

    Part Title Managed By
    30 Administrative Associate Chief Counsel (F&M)
    31 Guiding Principles Associate Chief Counsel (P&A)
    32 Published Guidance and Other Guidance to Taxpayers Associate Chief Counsel (P&A)
    33 Legal Advice Associate Chief Counsel (P&A)
    34 Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court Associate Chief Counsel (P&A)
    35 Tax Court Litigation Associate Chief Counsel (P&A)
    36 Appellate Litigation and Actions on Decision Associate Chief Counsel (P&A)
    37 Disclosure Associate Chief Counsel (P&A)
    38 Criminal Tax Associate Chief Counsel (CT)
    39 General Legal Services Associate Chief Counsel (GLS)

  3. The Associate Chief Counsel (F&M), through the Planning and Finance Division, is responsible for the administrative maintenance and processing of all CCDM changes. This includes processing all changes provided by the Part Managers for the Manual, and ensuring that the current version of the CCDM is published, electronically and otherwise, in accordance with IRS policy. The Associate Chief Counsel (F&M) will coordinate updates through the IRS Service-wide Policy Directives and Electronic Research (SPDER) organization and will issue procedures within the Office of Chief Counsel that describe the process by which the CCDM must be updated. For detailed information, see CCDM 30.2.1, Office of Chief Counsel Directives System http://publish.no.irs.gov/getpdf.cgi?catnum=29706.

30.1.1.2.3  (11-27-2006)
Historical Versions of the CCDM

  1. The Planning and Finance Division will maintain a historical record of all versions of the CCDM.

  2. Electronic versions of the CCDM are available through:

    • The IRM Numerical Index http://publish.no.irs.gov/pubsys/irm/numind.html

    • The SPDER Historical IRM Library http://oldirm.web.irs.gov/onesource/

30.1.1.3  (08-11-2004)
Strategic and Program Plan

  1. The Strategic and Program Plan (SPP) outlines the major objectives for the Office of Chief Counsel. The SPP is the key means for the Office of Chief Counsel to communicate its goals and measures, objectives, and strategies throughout the organization. Accomplishment of these objectives is reported through the IRS Business Performance Review process.

  2. The SPP is a multiyear strategic plan that sets the general direction for Office of Chief Counsel’s efforts while paralleling and supporting the Commissioner’s strategic planning efforts. Each year guidance for the Strategic Planning, Budgeting & Performance Management cycle is provided by the Strategic Planning & Budgeting Division of the Office of the Chief Financial Officer. Coordination efforts occur between the Associate Chief Counsel or Division Counsel and the Deputies Chief Counsel. The planning process operates over multiple fiscal years, and begins each year in the second quarter of the fiscal year. This process includes updating the strategic and program plan for the upcoming fiscal year. For example, strategic planning for FY 06 and updating the FY 05 plan began in the second quarter of FY 04.

30.1.1.3.1  (08-11-2004)
Objectives of the Strategic and Program Plan

  1. The Office of Chief Counsel’s primary strategic focus is to maximize its service to its principal client, the Internal Revenue Service. The Lead Strategies, supported by specific goals and objectives identified in the SPP, represent what the Office is striving to achieve and how the Office will judge its success, both qualitatively and quantitatively. The Lead Strategies through FY 2005 include:

    • Increase Published Guidance

    • Combat Promoted Tax Schemes and Abusive Tax Avoidance Transactions

    • Enhance Legal Support for All IRS Units

    • Manage the Litigation Program Effectively

    • Attract and Retain Highly Qualified Attorneys

30.1.1.3.2  (08-11-2004)
Role of the Senior Executives

  1. The Strategic and Program Plan process serves as a framework for developing senior management involvement and guidance. It also provides for greater integration between planning, budgeting, and performance accountability mechanisms.

  2. In addition to providing their own input and discussion into the Strategic and Program Plan, senior executives work closely with their IRS customers (the four IRS operating divisions, IRS functional units, and IRS headquarters activities) to incorporate their ideas concerning their future direction and priorities.

  3. The Chief Counsel reviews accomplishment of the Strategic and Program Plan through the IRS Business Performance Review process.

30.1.1.3.3  (11-27-2006)
Role of Finance and Management

  1. The Planning and Finance Division in the Office of Associate Chief Counsel (F&M) initiates strategic planning for the Office of Chief Counsel by working with each Associate Chief Counsel or Division Counsel to develop the SPP based on the Commissioner’s Plan, new priorities, and interviews with executives. The Planning and Finance Division:

    • Distributes the drafts

    • Collates comments from senior executives

    • Coordinates budget formulation issues

    • Provides staff support at the SPP sessions of the strategic executive meetings

    • Ensures that the Plan is published each fiscal year and included on the Office of Chief Counsel’s web page

30.1.1.3.4  (08-11-2004)
Associate Chief Counsel and Division Counsel Performance Measures and Standards

  1. At the beginning of each fiscal year, each Associate Chief Counsel and Division Counsel develops a Performance Plan (or LD 4) and an Operational Plan that translates the broad SPP objectives into specific objectives for that year. Specific performance measures are coordinated between the Associate Chief Counsel or Division Counsel and the Deputies Chief Counsel to ensure that they support both the goals of the SPP and overall management goals of the Chief Counsel. The Associate Chief Counsel or Division Counsel Operational Plans also propose the standards by which performance of the goals will be measured.

  2. The performance measures and standards are documented in a formal agreement called the LD-4 that is signed by the Deputies Chief Counsel and the respective Associate Chief Counsel or Division Counsel. Each Associate Chief Counsel and Division Counsel is accountable for the accomplishment of the objectives in their performance plan and for the business results stated in his or her operational plan that is one part of the LD-4 agreement. Additional elements in the LD-4 are approved by the Deputies Chief Counsel.

30.1.1.3.4.1  (08-11-2004)
Delegation of Associate Chief Counsel or Division Counsel Goals

  1. Each Associate Chief Counsel and Division Counsel is responsible for insuring that their goals are incorporated into the performance plans of their subordinate SES and Grade 15 managers, positions, and organizations.

30.1.1.3.4.2  (08-11-2004)
Associate Chief Counsel and Division Counsel SES Assessments

  1. Assessments are written at the middle and end of the fiscal year by Associate Chief Counsel and Division Counsel to document their performance in accomplishing their operational plans and major objectives from their LD-4s. The final appraisals, performed by the Deputies Chief Counsel, rely on the Associate Chief Counsel and Division Counsel SES assessments. These are supplemented by statistics gathered by the Planning and Finance Division.

30.1.1.3.4.3  (11-27-2006)
Role of the Planning and Finance Division

  1. The Planning and Finance Division, under the direction of the Associate Chief Counsel (Finance and Management) assists the goal-writing process by drafting Operational Plans based on guidance from new directives and priorities established by the Chief Counsel. It distributes drafts, collates comments, and provides staff support at executive meetings until the objectives are finalized. The Planning and Finance Division also collects and analyzes statistical data to assist in the self-assessment process.


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