Part 30. Administrative

Chapter 2. Chief Counsel Directives

Section 2. General Counsel Orders and Directives

30.2.2  General Counsel Orders and Directives

30.2.2.1  (08-24-2007)
General Counsel, Treasury Department

  1. This section provides information on General Counsel Orders, Designations and Directives (Legal Division issuances) issued by the Treasury Department.

  2. The source of the General Counsel’s authority, can be found, among other places, in 31 U.S.C. §§ 301(f) and 321(b)(2); 26 U.S.C. § 7803(b); Treasury Order Nos. 101-05 and 107-01 through 107-07.

30.2.2.2  (08-24-2007)
Legal Division Issuances

  1. In accordance with former General Counsel Order No. 58, there was established, and there continues to be, a series of General Counsel issuances made applicable to the Legal Division and known as Legal Division issuances. An issuance in this series takes one of the three following forms and is numbered consecutively in its category.

    1. General Counsel Order . This issuance implements organizational changes and provides delegations of authority.

    2. General Counsel Directive . This issuance provides policies, procedures, and standards to be followed in the Legal Division or segments thereof.

    3. General Counsel Designation . This issuance designates a named person to a specified position, on an acting or permanent basis.

  2. Legal Division issuances are numbered, preserved, and distributed by the Office of the General Counsel. They are then reissued in the Chief Counsel Directives Manual.

    Note:

    Where necessary or beneficial, General Counsel Designations will be issued or summarized by CC Notice or other communication vehicle.

  3. Exhibit 30.2.2–1 and Exhibit 30.2.2–2 contain historical Treasury Department circulars relating to the Legal Division.

  4. The General Counsel Orders and Directives reproduced herein as exhibits are current as of the date of publication of this section.

    1. Exhibit 30.2.2-3 through Exhibit 30.2.2-12 contain General Counsel Orders.

    2. Exhibit 30.2.2-13 and Exhibit 30.2.2-14 contain General Counsel Directives.

  5. Images of orders and directives with the signature of the General Counsel are maintained on the Treasury intranet (TreasNet) under the General Counsel link http://intranet.treas.gov/General_Counsel/orders-dir/.

Exhibit 30.2.2-1  (08-11-2004)
Department Circular No. 519 re: Establishment of Legal Division

OFFICE OF THE GENERAL COUNSEL FOR THE
DEPARTMENT OF THE TREASURY
1934
Department Circular No. 519 		TREASURY DEPARTMENT,
Washington,
June 20, 1934
Office of the Secretary
The Revenue Act of 1934 created in the Department of the Treasury the Office of General Counsel for the Department of the Treasury. Accordingly, there is hereby established a division to be known as "Legal Division, Department of the Treasury" , to which is transferred all of the personnel, records, books, furniture and supplies connected with the legal activities of the Treasury Department, and such division is hereby placed under the direct supervision and control of the General Counsel.
The General Counsel is hereby authorized to perform all duties and functions incident to the administration of the legal activities of the Treasury Department, including the signing of letters and the approval in my stead of such documents as may come before him in the regular course of his administration of the Legal Division of the Treasury Department, and such other duties as may be assigned to him by me from time to time.
All matters relating to personnel in the Legal Division, including recommendations for new appointments, transfers, promotions, or other matters relating to changes in personnel and all matters relating to the purchase of books and supplies for the Legal Division shall be referred to the General Counsel for his approval before any action is taken thereon.
  /s/ HENRY MORGENTHAU, Jr.
Secretary of the Treasury.

Exhibit 30.2.2-2  (08-11-2004)
Department Circular No. 595 re: Responsibility for Legal Work

OFFICE OF THE SECRETARY OF THE TREASURY
1938
Department Circular No. 595 		TREASURY DEPARTMENT,
Washington,
September 13, 1938
The operating control of, and responsibility for, the legal work of the Office of the Comptroller of the Currency is hereby transferred to the General Counsel for the Department of the Treasury. Responsibility for decisions on all legal matters, including matters of general legal policy, as well as on any legal aspects of specific cases or instances, shall rest with the General Counsel or those he designates for this work.
The Secretary of the Treasury shall pass upon all changes in the legal staff and in their salaries, upon the recommendation of the General Counsel. The General Counsel will be responsible for the assignment of work to various members of the legal staff and for other matters mentioned in Department Circular No. 519, dated June 20, 1934.
  /s/ HENRY MORGENTHAU, Jr.
Secretary of the Treasury.

Exhibit 30.2.2-3  (08-24-2007)
General Counsel Order No. 1, Organization and Functions of the Legal Division

DEPARTMENT OF THE TREASURY
GENERAL COUNSEL ORDER NO. 1
Organization and Functions of the Legal Division
Under the authority vested in me as General Counsel of the Department of the Treasury, including the authorities of 31 U.S.C. sections 301(f) and 321(b) and Treasury Department Orders 101-05,107-04, and 107-07, and pursuant to my role as head of the Legal Division of the Department of the Treasury, I hereby define and prescribe the organization and functions of the Legal Division of the Department of the Treasury:
  1. The Legal Division is headed by the General Counsel, who is by statute the chief law officer of the Department of the Treasury. The Legal Division comprises the attorneys providing legal services in offices and bureaus of the Department of the Treasury in accordance with the delegations made by this order. The General Counsel operates principally through the Deputy General Counsel, the Assistant General Counsels, the Assistant to the General Counsel (Legislation, Litigation, and Disclosure), the Counselor to the General Counsel, and the various Counsels listed herein.
  2. The General Counsel provides legal advice to the Secretary of the Treasury, the Deputy Secretary, the Under Secretaries, the Assistant Secretaries, and the Treasurer of the United States on any legal matter that may arise within the Department. The General Counsel supervises the Legal Division and establishes the policies, procedures, and standards governing its functioning.
  3. The Deputy General Counsel acts as General Counsel in the absence of the General Counsel, reviews all work prepared for the General Counsel, and supervises the day-to-day operation of the Legal Division.
  4. All Assistant General Counsels (with the exception of the Assistant General Counsel who is the Chief Counsel of the Internal Revenue Service), the Assistant to the General Counsel (Legislation, Litigation, and Disclosure), the Counselor to the General Counsel, the Tax Legislative Counsel, the International Tax Counsel, and the Benefits Tax Counsel report to the General Counsel through the Deputy General Counsel. The Assistant General Counsel who is the Chief Counsel of the Internal Revenue Service reports to the General Counsel, except for those matters for which the Chief Counsel reports by statute exclusively to the Commissioner, Internal Revenue Service. Other Chief Counsels and the Legal Counsels report to an Assistant General Counsel as set forth in this Order.
  5. The Assistant General Counsel who is the Chief Counsel of the Internal Revenue Service is by statute the chief law officer for the Internal Revenue Service and supervises and directs the legal staff advising the Internal Revenue Service.
  6. The Assistant General Counsel (General Law and Ethics) provides legal advice to the Assistant Secretary (Management) and Chief Financial Officer, the Assistant Secretary (Public Affairs), and the Treasurer of the United States, and to the Departmental Offices generally with respect to ethics, procurement, personnel, labor relations, fiscal and other general law issues affecting the administration of the Department. The Assistant General Counsel (General Law and Ethics) supervises the Deputy Assistant General Counsel (General Law and Ethics); the Chief Counsel, United States Mint; the Chief Counsel, Bureau of Engraving and Printing; and the Chef Counsel, Alcohol and Tobacco Tax and Trade Bureau.
  7. The Assistant General Counsel (Banking and Finance) provides legal advice to the Under Secretary (Domestic Finance), the Assistant Secretary (Financial Institutions), the Assistant Secretary (Financial Markets), the Assistant Secretary (Economic Policy), and the Fiscal Assistant Secretary. The Assistant General Counsel (Banking and Finance) supervises the Deputy Assistant General Counsel (Banking and Finance); the Chief Counsel, Bureau of the Public Debt; the Chief Counsel, Financial Management Service; the Legal Counsel, Community Development Financial Institutions Fund; and the Legal Counsel, Terrorism Risk Insurance Program.
  8. The Assistant General Counsel (Enforcement and Intelligence) provides legal advice to the Under Secretary (Enforcement), the Assistant Secretary (Terrorist Financing), and the Assistant Secretary (Intelligence and Analysis). The Assistant General Counsel (Enforcement and Intelligence) supervises the Deputy Assistant General Counsel (Enforcement and Intelligence); the Chief Counsel, Financial Crimes Enforcement Network; the Chief Counsel, Office of Foreign Assets Control; and the Legal Counsel, Executive Office for Asset Forfeiture.
  9. The Assistant General Counsel (International Affairs) provides legal advice to the Under Secretary (International Affairs) and the Assistant Secretary (International Affairs). The Assistant General Counsel (International Affairs) supervises the Deputy Assistant General Counsel (International Affairs).
  10. The Assistant to the General Counsel (Legislation, Litigation, and Disclosure) provides legal advice to the Assistant Secretary (Legislative Affairs) and the Executive Secretary. The Assistant to the General Counsel (Legislation, Litigation, and Disclosure) oversees and coordinates the development and presentation of the Department's position in significant litigation at the trial and appellate level, other than litigation involving the Internal Revenue Service, the Office of the Comptroller of the Currency, the Office of Thrift Supervision, the Treasury Inspector General, or the Treasury Inspector General for Tax Administration. The Assistant to the General Counsel (Legislation, Litigation, and Disclosure) is responsible for the Department's disclosure of information under the Freedom of Information Act and similar authorities and supervises the Department's Office of Disclosure Services. The Assistant to the General Counsel (Legislation, Litigation, and Disclosure) also undertakes special assignments as requested by the General Counsel or Deputy General Counsel. The Assistant to the General Counsel (Legislation, Litigation, and Disclosure) supervises the Deputy Assistant to the General Counsel (Legislation, Litigation, and Disclosure).
  11. The Counselor to the General Counsel assists the General Counsel and the Deputy General Counsel by coordinating issues of general interest within the Legal Division and undertakes special assignments as requested by the General Counsel or the Deputy General Counsel.
  12. The Tax Legislative Counsel is the principal legal adviser to the Assistant Secretary (Tax Policy) with respect to domestic aspects of tax legislation and tax policy.
  13. The International Tax Counsel is the principal legal adviser to the Assistant Secretary (Tax Policy) with respect to international aspects of tax legislation and tax policy.
  14. The Benefits Tax Counsel is the principal legal adviser to the Assistant Secretary (Tax Policy) with respect to pension and benefits aspects of tax legislation and tax policy.
  15. The Chief Counsel, Alcohol and Tobacco Tax and Trade Bureau, is the legal adviser to the Administrator, Alcohol and Tobacco Tax and Trade Bureau, and supervises and directs the legal staff advising the Alcohol and Tobacco Tax and Trade Bureau. This Chief Counsel reports to and is supervised by the Assistant General Counsel (General Law and Ethics).
  16. The Chief Counsel, Financial Crimes Enforcement Network, is the legal adviser to the Director, Financial Crimes Enforcement Network, and supervises and directs the legal staff advising the Financial Crimes Enforcement Network. This Chief Counsel reports to and is supervised by the Assistant General Counsel (Enforcement and Intelligence).
  17. The Chief Counsel, Financial Management Service, is the legal adviser to the Commissioner, Financial Management Service, and supervises and directs the legal staff advising the Financial Management Service. This Chief Counsel reports to and is supervised by the Assistant General Counsel (Banking and Finance).
  18. The Chief Counsel, Bureau of the Public Debt, is the legal adviser to the Commissioner, Bureau of the Public Debt, and supervises and directs the legal staff advising the Bureau of the Public Debt. This Chief Counsel reports to and is supervised by the Assistant General Counsel (Banking and Finance).
  19. The Chief Counsel, Office of Foreign Assets Control, is the legal adviser to the Director, Office of Foreign Assets Control, and supervises and directs the legal staff advising the Office of Foreign Assets Control. This Chief Counsel reports to and is supervised by the Assistant General Counsel (Enforcement and Intelligence).
  20. The Chief Counsel, Bureau of Engraving and Printing, is the legal adviser to the Director, Bureau of Engraving and Printing, and supervises and directs the legal staff advising the Bureau of Engraving and Printing. This Chief Counsel reports to and is supervised by the Assistant General Counsel (General Law and Ethics).
  21. The Chief Counsel, United States Mint, is the legal adviser to the Director, United States Mint, and supervises and directs the legal staff advising the United States Mint. This Chief Counsel reports to and is supervised by the Assistant General Counsel (General Law and Ethics).
  22. The Legal Counsel, Executive Office for Asset Forfeiture, is the legal adviser to the Director, Executive Office for Asset Forfeiture, and supervises and directs the legal staff advising the Executive Office for Asset Forfeiture. This Legal Counsel reports to and is supervised by the Assistant General Counsel (Enforcement and Intelligence).
  23. The Legal Counsel, Community Development Financial Institutions Fund, is the legal adviser to the Director, Community Development Financial Institutions Fund, and supervises and directs the legal staff advising the Community Development Financial Institutions Fund. This Legal Counsel reports to and is supervised by the Assistant General Counsel (Banking and Finance).
  24. The Legal Counsel, Terrorism Risk Insurance Program, is the legal adviser to the Executive Director, Terrorism Risk Insurance Program, and supervises and directs the legal staff advising the Terrorism Risk Insurance Program. This Legal Counsel reports to and is supervised by the Assistant General Counsel (Banking and Finance).
  A change in title of any official or office in the Departmental Offices or a bureau shall not affect the foregoing assignments unless the change includes a change of function. The General Counsel may reassign any function assigned herein.
  General Counsel Order No. 1 of January 19, 2001, is hereby superseded.
       
      /s/
      Arnold I. Havens
General Counsel
  DATE: August 17, 2004  

Exhibit 30.2.2-4  (08-11-2004)
General Counsel Order No. 2, Delegation of Authority to Deputy General Counsel

DEPARTMENT OF THE TREASURY
GENERAL COUNSEL ORDER NO. 2
Delegation of Authority to the Deputy General Counsel
Under the authority of 31 U.S.C. 301(f) and 321(b), and Treasury Department Order Nos. 101-05, 101–11, 107–02, 107–04, and 107–07, I hereby delegate to the Deputy General Counsel the following authority:
  1. to supervise the day-to-day operations of the Legal Division.
  2. to assign legal matters referred to the General Counsel to Assistant General Counsels, the Counselor to the General Counsel (hereafter counselor), or the Associate Deputy General Counsel.
  3. To act on personnel actions respecting attorneys in the Legal Division that are referred to the General Counsel, except actions respecting Assistant General Counsels, Deputy Assistant General Counsels, the Counselor, the Deputy Counselor to the General Counsel, the Associate Deputy General Counsel, Chief Counsels, Deputy Chief Counsels, Legal Counsels, the Tax Legislative Counsel, the International Tax Counsel, or the Benefits Tax Counsel.
  4. to represent the General Counsel in novel, significant, or disputed matters requiring contact with an agency outside the Department of the treasury or involving a matter in dispute between bureaus or offices of the Department.
  5. To administer the oath of office required by 5 U.S.C. 3331 or any other oath required by law in connection with employment in the Federal service.
  6. To sign her own name on all correspondence to Congressional committees, the Office of Management and Budget or otherwise pertaining to the treasury Department legislative program or its position on legislation, with the exception of recommendations to the Office of Management and Budget on enrolled bills, which are prepared for the signature of the General Counsel.
  7. To exercise the authorities of the Deputy General Counsel prescribed in General Counsel Order No. 10, "Delegation of Authority and Procedures for Litigation."
  8. To perform such other functions of the General Counsel as the General Counsel may from time to time direct.
General Counsel Order No. 2 of January 12, 1993, is hereby superseded.
     
    /s/
    Neal S. Wolin
General Counsel
DATE: January 19, 2001

Exhibit 30.2.2-5  (08-11-2004)
General Counsel Order No. 3, Delegation of Authority to Assistant General Counsel

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General Counsel Order No. 3, Delegation of Authority to Assistant General Counsels, Counselor to the General Counsel, and the Associate Deputy Counsel

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Exhibit 30.2.2-6  (08-11-2004)
General Counsel Order No. 4, Delegation of Authority to Chief Counsel

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General Counsel Order No. 4, Delegation of Authority to the Assistant General Counsel — Chief Counsel, Internal Revenue Service

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Exhibit 30.2.2-7  (08-11-2004)
General Counsel Order No. 5, Delegation of Authority to Chief Counsel and Legal Counsel

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General Counsel Order No. 5, Delegation of Authority to Chief Counsel and Legal Counsel

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Exhibit 30.2.2-8  (08-11-2004)
General Counsel Order No. 6, Delegation of Authority to Tax Legislative Counsel

DEPARTMENT OF THE TREASURY
GENERAL COUNSEL ORDER NO. 6
Delegation of Authority to the Tax Legislative Counsel
Under the authority of 31 U.S.C. 301(f) and 321(b), and Treasury Department Order Nos. 101-05 and 107–04, I hereby delegate to the Tax Legislative Counsel the authority to perform the following functions, subject to the review prescribed by General Counsel Order No. 1:
  1. To provide legal advice to the Assistant Secretary (Tax Policy) and to his or her subordinates concerning domestic aspects of tax legislation and tax policy.
  2. To supervise the legal activities of those attorneys and support personnel under him or her.
  3. To recommend to the General Counsel personnel actions with respect to attorney and non-attorney personnel under his or her jurisdiction in accordance with the policies promulgated by the General Counsel.
  4. To be responsible for the maintenance by his or her legal staff of appropriate professional standards.
General Counsel Order No. 8 of October 15, 1987, is hereby superseded.
     
    /s/
    Neal S. Wolin
General Counsel
DATE: January 19, 2001

Exhibit 30.2.2-9  (08-11-2004)
General Counsel Order No. 7, Delegation of Authority to International Tax Counsel

DEPARTMENT OF THE TREASURY
GENERAL COUNSEL ORDER NO. 7
Delegation of Authority to the International Tax Counsel
Under the authority of 31 U.S.C. 301(f) and 321(b), and Treasury Department Order Nos. 101-05 and 107–04, I hereby delegate to the International Tax Counsel the authority to perform the following functions, subject to the review prescribed by General Counsel Order No. 1:
  1. To provide legal advice to the Assistant Secretary (Tax Policy) and to his or her subordinates concerning international aspects of tax legislation and tax policy, including with respect to international tax treaties.
  2. To supervise the legal activities of those attorneys and support personnel under him or her.
  3. To recommend to the General Counsel personnel actions with respect to attorney and non-attorney personnel under his or her jurisdiction in accordance with the policies promulgated by the General Counsel.
  4. To be responsible for the maintenance by his or her legal staff of appropriate professional standards.
General Counsel Order No. 9 of October 15, 1987, is hereby superseded.
     
    /s/
    Neal S. Wolin
General Counsel
DATE: January 19, 2001

Exhibit 30.2.2-10  (08-11-2004)
General Counsel Order No. 8, Delegation of Authority to Benefits Tax Counsel

DEPARTMENT OF THE TREASURY
GENERAL COUNSEL ORDER NO. 8
Delegation of Authority to the Benefits Tax Counsel
Under the authority of 31 U.S.C. 301(f) and 321(b), and Treasury Department Order Nos. 101-05 and 107–04, I hereby delegate to the Benefits Tax Counsel the authority to perform the following functions, subject to the review prescribed by General Counsel Order No. 1:
  1. To provide legal advice to the Assistant Secretary (Tax Policy) and to his or her subordinates concerning pension and benefits aspects of tax legislation and tax policy.
  2. To supervise the legal activities of those attorneys and support personnel under him or her.
  3. To recommend to the General Counsel personnel actions with respect to attorney and non-attorney personnel under his or her jurisdiction in accordance with the policies promulgated by the General Counsel.
  4. To be responsible for the maintenance by his or her legal staff of appropriate professional standards.
     
    /s/
    Neal S. Wolin
General Counsel
DATE: January 19, 2001

Exhibit 30.2.2-11  (08-11-2004)
General Counsel Order No. 9, Practice Before the IRS

DEPARTMENT OF THE TREASURY
GENERAL COUNSEL ORDER NO. 9
Practice Before the Internal Revenue Service
Delegation of Authority to the Chief Counsel of the Internal Revenue Service
Under the authority of 31 U.S.C. 301(f), 321(b) and 330, Treasury Department Order Nos. 101-05 and 107–04, and the authority vested in me as General Counsel of the Treasury, I hereby delegate to the Assistant General Counsel who is the Chief Counsel for the Internal Revenue Service the authority to perform the following function:
  To decide all appeals to the Secretary of the Treasury filed under any provision of Part 10 of Title 31, Code of Federal Regulations ("Practice before the Internal Revenue Service" , also known as Department circular 230).
The authority delegated by the Order may be redelegated. Any redelegation shall be in writing.
General Counsel Order No. 11 of March 12, 2000 is hereby superseded.
     
    /s/
    Neal S. Wolin
General Counsel
DATE: January 19, 2001

Exhibit 30.2.2-12  (08-11-2004)
General Counsel Order No. 10, Procedures for Litigation

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General Counsel Order No. 10, Delegations of Authority and Procedures for Litigation

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Exhibit 30.2.2-13  (08-11-2004)
General Counsel Directive No. 6, Outside Employment of Attorneys

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Department of the Treasury General Counsel Directive No. 6, Outside Employment of Attorneys

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Exhibit 30.2.2-14  (08-24-2007)
General Counsel Directive No. 16, Pro Bono Legal and Volunteer Service Policy Statement

DEPARTMENT OF THE TREASURY GENERAL COUNSEL DIRECTIVE NO. 16
Pro Bono Legal and Volunteer Service Policy Statement
I. Introduction.
Pro bono legal work and other volunteer activities allow participants to assist individuals and strengthen communities, and at the same time present opportunities to enhance professional skills. Pursuant to Executive Order 12988 (February 5, 1996) and Executive Order 13254 (January 29, 2002), it is the policy of the Department of the Treasury Legal Division to facilitate voluntary participation in such activities by employees within the Legal Division.
Although Federal government attorneys face some constraints on the types of pro bono legal and other volunteer activities they may perform, many of the former barriers to their participation in these activities have been removed. This policy statement is intended as a guide for those who wish to become involved in pro bono service. The Legal Division’s goal is to increase pro bono activity by eliminating uncertainty regarding the types of pro bono legal and other volunteer activities in which attorneys may participate.
Attorneys should also consult the current Department of the Treasury General Counsel Directive No. 6 ("Outside Employment of Attorneys" ).
II. Definitions.
  A. Pro Bono . Pro bono service may include the uncompensated provision of legal services to the following:
    1. persons of limited means or other disadvantaged persons;
    2. charitable, religious, civic, community, governmental, health and educational organizations in matters which are designed primarily to address the needs of persons of limited means or other disadvantaged persons, or that further their organizational purpose;
    3. individuals, groups or organizations seeking to secure or protect civil rights, civil liberties or public rights; or
    4. activities for improving the law, the legal system, or the legal profession.
  B. Volunteer Services. Volunteer services are non-legal activities performed without compensation, for the benefit of:
    1. persons of limited means or other disadvantaged persons; or
    2. charitable, religious, civic, community, governmental, health and educational organizations in matters which are designed primarily to address the needs of persons of limited means or other disadvantaged persons.
  C. Illustrative definitions. The examples provided in sections A and B above are illustrative only, and are not intended as exhaustive lists of what may be considered pro bono or volunteer service. The definitions are modeled upon those provided in the Department of Justice Policy Statement on Pro Bono Legal and Volunteer Serviceswhich in turn is based on Rule 6.1 of the ABA Model Rules of Professional Conduct. Those sources may be consulted for further guidance on the appropriate activities which may be pursued as pro bono or volunteer service.
  D. Exclusions. Partisan political activities or compensated outside employment or other activities shall not be considered pro bono service under any circumstances.
III. Limitations.
The following statutes and regulations govern and to some degree limit the types of pro bono and volunteer activities open to Treasury Legal Division attorneys. The following descriptions are summaries only. The full text of these provisions should be consulted whenever questions arise.
  A. 18 U.S.C. 205 prohibits Federal employees from engaging in certain activities in claims against and other matters affecting the United States, that would require the employee to act as an agent or attorney:
    1. for prosecuting any claim against the United States or receiving any gratuity, or share of or interest in such claim, in consideration of assistance in the prosecution of such claim; or
    2. for anyone else before the Government (including Federal courts) in connection with any covered matter in which the United States is a party or has a direct and substantial interest.
  B. 5 C.F.R. 2635, Standards of Ethical Conduct for Employees of the Executive Branch, specifies that it is inconsistent with the standards of conduct to engage in any outside employment or other outside activity which would:
    1. require the recusal of the employee from significant aspects of the employee’s official duties (5 C.F.R. 2635.802(b));
    2. create an appearance that the employee’s official duties were performed in a biased or less than impartial manner (5 C.F.R. 2635.502);
    3. create an appearance of official sanction or endorsement (5 C.F.R. 2635.702(b)); or
    4. would be prohibited by statute or agency supplemental regulation (5 C.F.R. 2635.802(a)).
  C. 5 C.F.R. 3101 et seq. contains supplemental regulations for Treasury employees.
    1. In particular, 5 C.F.R. 3101.107 prohibits Legal Division attorneys from engaging in the outside practice of law that might require the attorney:
      a. to take a position that is or might appear to be in conflict with the interests of the Department of the Treasury; or
      b. to interpret any statute, regulation or rule administered or issued by the Department.
    2. Employees of the Legal Division are also subject to the rules on outside employment or activities applicable to employees of the bureaus or offices in which they serve, 5 C.F.R. 3101.107(a). IRS, OCC, and USCS currently have restrictions in the Treasury Supplement on outside employment.
  D. Federally Funded Programs. Treasury employees should be cognizant of the fact that their participation in cases or activities involving Federally funded programs may be inappropriate where the Department directly administers the funding for the specific program. Any questions concerning the appropriateness of participation in such a case or activity will be resolved on a case-by-case basis.
IV. Approval and Other Procedures.
  A. Approval for Non-Legal Volunteer Activities. General Counsel Directive No. 6 allows Legal Division attorneys when not on duty to participate on a non-compensated basis in the activities of civic, scout, religious, educational, fraternal, social, community, veterans and charitable organizations without prior approval. Attorneys are expected to consult with supervisors regarding activities that may cause an actual or apparent conflict of interest or if they become heavily involved (e.g., in a leadership position) in the volunteer activity and if that activity requires a significant time commitment.
  B. Approval/Conflicts Check for Pro Bono Legal Activities.
    1. Attorneys may engage in pro bono legal activities upon receipt of written permission to do so from the appropriate Assistant General Counsel, Counselor to the General Counsel, Chief Counsel, Legal Counsel, or the Deputy General Counsel, or his or her respective designee. Attorneys’ direct supervisors will be responsible for consenting to the pro bono legal work and for completing a conflict of interest check before approval is given.
    2. Each request will include, as a minimum, the following information:
      a. the name, address, and telephone number of the prospective client, if appropriate;
      b. a description of the attorney’s anticipated duties;
      c. the number of hours the attorney expects to work (per day, week, or month, as applicable);
      d. the projected duration of the pro bono legal work;
      e. any relationship of the proposed client to the attorney; and
      f. any relationship of the proposed client, if a business entity, to the Treasury.
    3. Once an attorney has begun the pro bono activity, he or she is responsible for avoiding conflicts of interest, or the appearance of conflicts of interest, in thepro bono activity. Attorneys shall also be responsible for advising the official approving the outside employment or activity of any change in circumstances that may be material to continuing approval of the outside employment or activity.
  C. Retainer Letter. The Department recommends that the attorney prepare a retainer letter for each pro bono legal activity, making explicit to the client that the attorney is working as an individual, and not in his or her capacity as a government lawyer. The attorney should consult with the appropriate State bar association in making a determination as to whether or not a retainer letter is necessary. Some bars, and some pro bono organizations that make referrals, require that a retainer letter be prepared when the attorney is representing a client in an individual capacity.
  D. Bar Regulations. Information on requirements to practice pro bono may be obtained from State bar associations or administrative offices of the courts. As of April 9, 2002, the following is a summary of rules applicable in the Washington, D.C. area:
    1. D.C.
      a. Attorneys not admitted to the District of Columbia Bar may practice in the District on a pro bono basis under the supervision of a licensed D.C. Bar member, per D.C. Court of Appeals Rule 49(c). In these circumstances, it is necessary to file a Motion/Certificate of Practice Pro Bono Publico with the Clerk of the court where the matter will occur.
      b. The D.C. Bar licensing fee is waived for attorneys "engaged in the provision of legal services on a pro bono basis solely or in combination with government service."
    2. Virginia. Attorneys may not undertake pro bono legal representation in the Commonwealth of Virginia unless they are licensed by the Virginia State Bar. They may, however, serve in an auxiliary function (e.g., intake work) in a pro bono context.
    3. Maryland. Pursuant to Rule 15 of the Rules Governing Admission to the Bar of Maryland, a member of the Bar of another State who fulfills requirements set out in the Rule may practice under the auspices of an organized legal services program sponsored or approved by the Legal Aid Bureau.
  E. Malpractice Insurance. The government is unable to provide malpractice insurance to attorneys taking pro bono cases. Prior to accepting a pro bono service, the attorney should determine whether the referring program or organization may provide malpractice insurance for the work.
  F. Training. Due to conflict-of-interest issues, many of the pro bono opportunities available to Treasury attorneys will be outside of the attorney’s area(s) of expertise. Referring agencies (for example, the D.C. Bar’s pro bono division) frequently offer training seminars in fields often encountered in pro bono work.
V. Use of Official Position/Public Office/Agency Resources.
  A. In General. Treasury Legal Division attorneys who engage in pro bono or volunteer activities do so as private individuals. The attorney is responsible for making it clear to clients and other involved parties that he or she is not acting as a representative of the Treasury Department. Identification of the individual’s position in the Treasury Department Legal Division is permissible only as long as it is merely incidental to the pro bono activity performed (e.g., information necessary to provide a mailing address or a telephone number may be revealed).
  B. Hours of Work. Pro bono or volunteer service should, to the greatest extent possible, be performed outside of normal working hours. However, occasions such as court appearances may call for pro bono service-related work during the business day. Employees must request annual leave, leave without pay, or use of accumulated credit hours (if available within the organization where the attorney works) before engaging in pro bono activities during their scheduled working hours. In considering such requests, supervisors should accommodate, where possible, the efforts of their employees to do pro bono legal or volunteer work, also paying due consideration to the effect of the employee’s absence on the operations of the office. A decision to grant or deny leave or use of credit hours may not be affected by the supervisor’s personal views regarding the substance of the pro bono activity. Employees should remember when resolving any scheduling conflicts that their primary responsibility is to the Treasury Department Legal Division.
  C. Use of Official Position and Other Agency Resources.
    1. Use of official titles, Treasury letterhead, business cards, etc. is prohibited.
    2. Government property may be used only for those purposes authorized in accordance with law or regulation. 5 C.F.R. 2635.704 The following personal uses of Government office and library equipment and facilities are authorized in connection with approved pro bono work: (1) use of property that involves minimal time and expense (e.g., electricity, ink, small quantities of paper, and ordinary wear and tear); and (2) limited, occasional outgoing telephone/fax calls to locations within the local dialing area, or that are charged to non-Government accounts.
Employees wishing to use more than a small amount of office supplies must provide their own or pay for its cost. Employees should contact their ethics officer and supervisor if there is any question whether an intended use involves minimal expense or small amounts of office supplies.
This policy does not authorize the personal use of commercial electronic databases when there is an extra cost to the government; personal use is only allowed when the contract permits unlimited use. Research using the library’s books or microfiche is authorized, as it involves only negligible additional expense to the government.
Any such personal use must not interfere with official business, and supervisors should be consulted if there is any question over whether such use is "minimal" . The policy may be revoked or limited at any time by any supervisor for any business reason. Any employee who has questions about the application of this section to any particular situation should consult his or her supervisor.
    3. Work related to volunteer service may not be assigned to clerical or support staff. Asking clerical or support staff if they wish to participate in volunteer activities may violate 5 C.F.R. 2635.705.
VI. Pro Bono Policy and Ethics Requirements.
Senior Counsel for Ethics in the Office of the Assistant General Counsel (General Law and Ethics) will serve as a general resource for ethics issues arising from pro bono and volunteer activities of Legal Division attorneys. Chief Counsel and Legal Counsel also may designate an attorney who deals with ethics issues on their staff to serve as a general resource for ethics issues arising from pro bono and volunteer activities for their attorneys.
VII. Voluntary Participation.
This policy statement is intended to remove existing policy barriers which currently inhibit the performance of pro bono service, and to serve as a guide for those who voluntarily wish to participate in pro bono legal or volunteer service. It is not intended to require such participation, nor is such service to be made a rating element of any Treasury Department Legal Division employee.
VIII. Disclaimer.
This policy statement is intended only to encourage pro bono legal and volunteer activities by Treasury Department Legal Division employees and is not intended to create any right or benefit, substantive or procedural, enforceable at law by a party against the United States, its agencies, its officers, or any person.
The United States and the Department of the Treasury will not be responsible in any manner or to any extent for any negligent or otherwise tortious acts or omissions on the part of any Treasury Department employee engaged in any pro bono or volunteer activity. While the Treasury Department permits pro bono and volunteer activities by its employees, it exercises no control over the services and activities of employees engaged in pro bono or volunteer activities, nor does it control the time or location of any pro bono or volunteer activity. Each employee is acting outside the scope of his or her employment whenever the employee participates, supports, or joins in any pro bono or volunteer activity.
IX. Effective Date, Duration and Cancellation.
This policy statement is effective April 18, 2002. It is intended to be read in conjunction with General Counsel Directive No. 6, and not to supplant General Counsel Directive No. 6. It remains in effect until superseded. All previous delegations in conflict with the provisions herein are hereby superseded.
David D. Aufhauser
General Counsel

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