30.3.2  Delegations of Authority and Designations (Cont. 1)

30.3.2.3 
Associate Chief Counsel Functional Statements, including Delegations of Authority to Specific Associates Chief Counsel

30.3.2.3.8 
Associate Chief Counsel (Procedure & Administration)

30.3.2.3.8.3  (07-21-2005)
Assistant Chief Counsel (Collection, Bankruptcy & Summonses)

  1. General. The Assistant Chief Counsel (Collection, Bankruptcy & Summonses) (CBS) is one of three technical subject expert components within the Office of the Associate Chief Counsel (P&A). The Assistant Chief Counsel manages a subordinate office consisting of three branches of attorneys responsible for assisting the Associate Chief Counsel (P&A) in accomplishing the mission of the office with respect to matters arising generally in the area of collection, bankruptcy and summonses and information gathering.

  2. Subject Matter Responsibilities. The Assistant Chief Counsel (CBS) is responsible for matters relating to the collection of taxes, protection of the interests of the Service as a creditor in bankruptcy and insolvency matters, the collection of information by the use of summonses, and related area. Related areas include the interpretation of state and federal laws governing property, and involve the interpretation of laws relating to search and seizure issues, writs of entry, mandamus, Bankruptcy Code and the Federal Rules of Bankruptcy Procedure, the Right to Financial Privacy Act, and the Miller Act.

  3. The Assistant Chief Counsel (CBS) performs the following functions (in addition to those described in CCDM 30.3.2.3.8.1(3)):

    1. Coordinates with other executives and managers in the handling and processing of all cases or matters referred to Department of Justice for prosecution or defense, and in the review of closing agreements that require the approval of the Commissioner in such cases with respect to the areas of his/her responsibility.

    2. Coordinates the Service position in litigation with other Associate offices, the Operating Divisions, Operating Division Counsels, other Service and Counsel offices, and Department of Justice in areas within his/her jurisdiction. Cooperates with other executives and managers in the preparation of advice to Department of Justice as to recommendations for prosecution or defense, settlement, or concession in all cases or matters referred to Department of Justice in the district courts, bankruptcy courts, the U.S. Court of Federal Claims, or any other court, pertaining to matters under his/her jurisdiction. Represents, where appropriate, and provides advice and assistance to those who represent, the Commissioner before the U.S. Tax Court in matters within his/her jurisdiction. Prepares documents setting forth the Service position in such cases.

    3. Advises the Operating Division Counsels and Associate offices concerning the recommendation of acquiescence and nonacquiescence in adverse decisions in litigation; actions on decision in adverse decisions, where appropriate; and recommendations to Department of Justice regarding appeals from adverse decisions, rehearing and rehearing en banc, the filing of amicus curiae briefs, petitions for writ of certiorari to the U.S. Supreme Court, and any other appropriate judicial action pertaining to matters under his/her jurisdiction.

    4. Assists Area Counsel in the processing of cases submitted for pre-litigation review by the Service with respect to matters under his/her jurisdiction.

    5. Assists in the authorization or sanction of counterclaims, third party complaints, or the commencement of collection suits with respect to refund suits, pending in the district courts or the U.S. Claims Court and in performance of necessary legal services on behalf of the Service as directed in connection with taxpayer suits for refund of taxes, EXCEPT alcohol, tobacco, and firearms taxes.

30.3.2.3.8.4  (07-21-2005)
Assistant Chief Counsel (Disclosure & Privacy Law)

  1. General. The Assistant Chief Counsel (Disclosure & Privacy Law) (DPL) is one of three technical subject expert components within the Office of the Associate Chief Counsel (P&A). The Assistant Chief Counsel manages a subordinate office consisting of two branches of attorneys responsible for assisting the Associate Chief Counsel (P&A) in accomplishing the mission of the office with respect to matter arising under the disclosure laws, Privacy Act and Freedom of Information Act.

  2. Subject Matter Responsibilities. The Assistant Chief Counsel (DPL) is responsible for planning, directing, and coordinating the work of the Office of Chief Counsel with respect to matters relating to the disclosure of any and all records or information of the Service and the Office of Chief Counsel. The Assistant Chief Counsel's subject matter responsible includes matters under the disclosure provisions of IRC §§ 6103, 6104, 6108, 6110, 4424, 7213, 7213A, 7431, 7513 and 7852(e), Treas. Reg. § 301.9000-1, the Freedom of Information Act, and the Privacy Act of 1974.

  3. The Assistant Chief Counsel (DPL) performs the following functions (in addition to those described in CCDM 30.3.2.3.8.1(3)):

    1. Develops the Service's position in litigation with the Operating Division Counsel, the Service, and Department of Justice in areas within the Assistant's jurisdiction in order to ensure that consistent and appropriate positions are taken in litigation. Provides direct litigation support to Department of Justice in matters within the Division's area of responsibility.

    2. Coordinates with other executives and managers in the handling and processing of all cases or matters referred to Department of Justice for prosecution or defense.

    3. Makes recommendations for the Office concerning the recommendation of acquiescence and nonacquiescence in adverse decisions in litigation; actions on decision in adverse decisions, where appropriate; and recommendations to Department of Justice regarding appeals from adverse decisions, rehearing and rehearing en banc, the filing of amicus curiae briefs, and petitions for writ of certiorari to the U.S. Supreme Court.

    4. Assists the Associate in coordinating disclosure matters with congressional committees, the Department of the Treasury, the Commissioner's office, the Treasury Inspector General for Tax Administration, Department of Justice, and other departments and agencies on matters within his/her jurisdiction.

    5. Advises Department of Justice as to the facts and legal positions of the Service in litigation. Coordinates the Service position in litigation with other Associate offices, the Operating Divisions, Operating Division Counsels, and the Service in areas within his/her jurisdiction. Coordinates, as appropriate, with other executives and managers in the preparation of advice to Department of Justice as to the facts and law; and makes recommendations concerning defense, settlement, or concession in suits pending in the courts. Coordinates with Department of Justice the defense of any case where an employee's refusal to testify or produce Service records results in, or may result in, an Order to show cause as to why that employee should not be held in Contempt of Court, or an actual Order of Contempt. Prepares such documents setting forth the Service position in such cases.

    6. Coordinates, as appropriate, with other executives and managers in his/her handling and processing of actions to restrain disclosure under IRC § 6110 in the U.S. Tax Court, including the determination of the Service's litigating position in such cases.

    7. Discharges such other responsibilities as the Associate Chief Counsel (P&A) may from time to time prescribe.

  4. The Chief Counsel's authority to receive service of subpoenas or summons in other than U.S. Tax Court matters is delegated, through the Associate Chief Counsel (P&A), to the Assistant Chief Counsel (DPL). This includes the authority to receive service of any subpoena, summons, or other judicial process directed to any officer or employee of the Department of the Treasury in his or her official capacity in any litigation (other than the U.S. Tax Court).

    1. Under the authority of the Assistant Chief Counsel (DPL), the Deputy Assistant Chief Counsel, Branch Chiefs, and Senior Technician Reviewers in the Office of Assistant Chief Counsel (DPL) are authorized to receive service of any subpoena, summons, or other judicial process directed to an officer or employee of the Department of the Treasury in his or her official capacity in any litigation (other than the U.S. Tax Court).

    2. This authority may be redelegated by the Assistant Chief Counsel (DPL) to other attorneys in the office of the Assistant Chief Counsel (DPL).

    3. If a Deputy U.S. Marshall or other process server attempts to serve process on any person not delegated authority to receive process under this provision, that person should refuse such service and direct the process server to one of the persons having authority to receive service.

30.3.2.3.8.5  (07-21-2005)
Director, Legal Processing Division

  1. General. The Legal Processing Division is headed by a Director who reports to the Associate Chief Counsel (Procedure & Administration). The Legal Processing Division is responsible for assisting the Associate Chief Counsel (P&A) in accomplishing the mission of the office with respect to matters pertaining to the handling of regulations, documents and records for the Office of the Chief Counsel. The Legal Processing Division is divided into functional areas as specified in this section.

  2. Publications and Regulations Branch. The Publications and Regulations Branch performs a wide variety of duties with respect to regulations and other documents filed with the Federal Register, including reviewing and editing regulations; assigning Regulatory Identification Numbers; coordinating codification of regulations in the Code of Federal Regulations; submitting regulations to the Small Business Administration; coordinating Paperwork Reduction Act submissions; ensuring that all final and temporary regulations comply with the Congressional Review Act; scheduling and coordinating public hearings; drafting, correcting and filing documents with the Federal Register; preparing the Service's portions of the semi-annual Unified Agenda of Regulations; retrieving, distributing and filing public comments; processing FOIA requests for public comments and public hearing information; and preparing many regulations and regulatory law related special projects for the Office of Chief Counsel.

  3. Legislative Liaison Function. The Legislative Liaison function works closely with Treasury Legislative Affairs, the Service's Legislative Affairs, and the Service's Office of Tax Administration Coordination to coordinate Counsel responses to congressional correspondence and other inquiries, Counsel comments on proposed legislation, Counsel comments on Service complexity analyses, clearance of draft congressional testimony, responses to Congressional Questions for the Record (QFRs), General Accounting Office studies and implementation of new tax laws.

  4. Technical Services Support Branch. The branch receives and assigns all requests for legal advice, reviewed advice memoranda, coordinated issue papers (CIPs), Appeals settlement guidelines (ASGs), audit technique guides (ATGs), work plans for Notice cases, Tax Court briefs and documents, all refund defense letters and refund settlement letters, suit letters and appeal recommendations sent for review by, or assignment to, the Associate offices. The branch is also responsible for various reports including the 90-Day Goal Report, the Brief Review Report, etc.

    Note:

    The shared email address that should be used for transmitting requests for assignments to the branch is "TSS4510." Email sent to this box should not be marked "Private" or "Secured."

  5. Disclosure and Litigation Support Branch. The branch processes for public release all written determinations prepared by the Office of Chief Counsel that are subject to the provisions of IRC § 6110. The branch also performs initial case processing for Court of Federal Claims cases, requests for payment of attorney fees and prepares Payment and Recomputation memos, and closes docketed cases on appeal assigned to the Associate offices. The branch also provides paralegal assistance on special projects for the Office of Chief Counsel.

  6. Docket, Records & User Fee Branch. The branch receives, processes and forwards to Field Counsel all documents served on the Office of Chief Counsel by the U.S. Tax Court. The branch notifies the Service when petitions have been filed so that improper assessment may be prevented and the administrative file may be forwarded for Counsel and Appeals use in resolving the case. The branch also is responsible for all incoming user fee cases and requests for Technical Advice or Technical Expedited Advice. The branch receives, deposits, tracks and refunds (as necessary) the associated user fees. The branch stores all published guidance files, user fee files and Tax Court files closed by Associate offices. The branch also has responsibility for the storage of all other Associate office closed files.

30.3.2.3.9  (07-21-2005)
Associate Chief Counsel (Criminal Tax)

  1. This statement may be found grouped with Division Counsel statements at CCDM 30.3.2.4.1.

30.3.2.3.10  (07-21-2005)
Associate Chief Counsel (Tax Exempt and Government Entities)

  1. This statement may be found grouped with Division Counsel statements at CCDM 30.3.2.4.4.

30.3.2.4  (07-21-2005)
Division Counsel Functional Statements, including Delegations of Authority to Specific Division Counsel

  1. This subsection describes the responsibilities, functions, and authority of each Division Counsel.

30.3.2.4.1  (06-07-2012)
Division Counsel/Associate Chief Counsel (Criminal Tax)

  1. The Criminal Tax legal function is headed by the Division Counsel/Associate Chief Counsel (Criminal Tax), who reports to and is supervised by the Deputy Chief Counsel (Operations). As depicted on the organizational chart in Exhibit 30.3.2-11, the Division Counsel/Associate Chief Counsel (CT) directly supervises a Deputy Division Counsel/Deputy Associate Chief Counsel (CT), and, through this official supervises:

    • An Assistant Chief Counsel (Criminal Tax)

    • A Senior Level Counsel

    • Special Counsel (one of whom is stationed at National Headquarters and one of whom is stationed in Glynco, Georgia at the Federal Law Enforcement Training Center (FLETC))

    • Attorneys assigned to the Office of Division Counsel/Associate Chief Counsel in Washington, DC

    • Area Counsel (Criminal Tax) and Deputy Area Counsel (Criminal Tax), who in turn supervise numerous division attorneys, including Senior Counsel in each area

  2. The Area Counsel (Criminal Tax) generally maintain their offices in the same cities as the Directors, Field Operation, Criminal Investigation. The Division Counsel/Associate Chief Counsel (CT), his or her Deputy, and the Assistant Chief Counsel (Criminal Tax) maintain their offices at the National Headquarters in Washington, DC.

  3. The Division Counsel/Associate Chief Counsel (CT) is responsible for providing impartial, top quality legal service to, and on behalf of, the Service and the Office with respect to Criminal Tax (CT) matters and to provide all necessary legal support to the Chief Counsel and the Department of Treasury on matters of CT policy.

30.3.2.4.1.1  (07-21-2005)
Subject Matter Responsibility and Functions

  1. The Division Counsel/Associate Chief Counsel (CT) is responsible for the overall administration of the CT legal program and effective supervision, management and performance of legal services in support of Criminal Investigation (CI) at the national and field levels. The Division Counsel/Associate Chief Counsel (CT) is responsible for planning, directing, and coordinating the policies and programs with respect to the management and direction of all CT legal work within the Chief Counsel's office, including substantive criminal matters (tax, currency, and money laundering crimes), criminal procedure and investigative matters (administrative and grand jury investigations, undercover operations, electronic surveillance, search warrants and forfeitures), providing advice on the referral of cases to Department of Justice for prosecution or commencement of judicial forfeitures, and providing appellate recommendations to Department of Justice.

  2. The Division Counsel/Associate Chief Counsel (CT) performs the following functions:

    1. Plans, directs and coordinates the legal work of the CT function.

    2. Provides input to the Chief Counsel, Chief, Criminal Investigation and other senior executives within CI on matters of CT policy.

    3. Reviews high profile/sensitive cases centralized in the National Headquarters.

    4. Plans and implements actions, including periodic meetings, necessary to create and maintain strong communications within the CT function and between CT, CI and other functions.

    5. Issues advice, direction, and guidance in the appropriate form, including but not limited to legal advice memorandum; informal and formal technical advice; Legal Guidance Memorandum; IRM provisions; Chief Counsel Notices and Directive Manual provisions; and various other publications and handbooks on various issues such as money laundering, tax crimes, electronic surveillance, sentencing, and search warrants.

    6. Reviews CI requests for use of special investigation techniques, including but not limited to proposed Grants of Immunity under 18 U.S.C. § 6001, et seq.; initial requests, deviations and extensions of Group I undercover operations as a member of the Undercover Advisory Committee; highly sensitive search warrants centralized in the National Headquarters; and non-consensual electronic surveillance.

    7. Reviews requests for Code judicial forfeitures pursuant to IRC § 7301, et seq. and makes recommendations on forfeiture petitions for remission or mitigation or offers in compromise.

    8. Responds to inquiries including, but not limited to, those from Congress; other governmental agencies; professional organizations and the public as well as FOIA requests.

    9. Prepares Chief Counsel Advice for disclosure under IRC § 6110.

    10. Coordinates between Department of Justice, other Chief Counsel/IRS functions and other Government agencies.

    11. Disseminates Department of Justice declines.

    12. In consultation with the Chief Counsel and the General Counsel, makes appellate and certiorari recommendations to Department of Justice.

    13. Designs, coordinates, and conducts CT training, including Basic, Advanced, Symposium, and specialized schools.

    14. Provides full time senior attorney(s) as instructors at the Federal Law Enforcement Training Center (FLETC) in Glynco, Georgia.

    15. Provides a Counsel liaison to multi-governmental agency task forces.

    16. Implements and evaluates operational policies and procedures designed to improve the delivery of legal services.

    17. Identifies and communicates emerging and significant issues.

    18. Performs such other functions as may be prescribed from time to time by the Chief Counsel.

30.3.2.4.1.2  (07-21-2005)
Deputy Division Counsel/Deputy Associate Chief Counsel (Criminal Tax)

  1. The Deputy Division Counsel/Deputy Associate Chief Counsel (Criminal Tax) assists the Division Counsel/Associate Chief Counsel (CT) in the overall administration of the CT legal program and in the supervision, management, and performance of legal services in support of Criminal Investigation at the national and field levels. The Deputy DC/ACC (CT) performs those functions the Division Counsel/Associate Chief Counsel (CT) is authorized to perform that arise out of, relate to, or concern the respective activities or functions administered by the Deputy, subject to the continuing supervision, control, and review of the Division Counsel/Associate Chief Counsel (CT).

  2. Upon delegation by the Division Counsel/Associate Chief Counsel (CT), the Deputy Division Counsel/Deputy Associate Chief Counsel (Criminal Tax) may supervise any or all staff not otherwise under the supervisory jurisdiction of the Deputy Division Counsel/Deputy Associate Chief Counsel (CT). Unless prescribed otherwise by the DC/ACC (CT), the Deputy may act for or represent the Division Counsel/Associate Chief Counsel (CT) in the development of policies governing the office and serves as Acting Division Counsel/Associate Chief Counsel (CT) in the absence of the Division Counsel/Associate Chief Counsel (CT). The Deputy will perform such additional duties as may, from time to time, be assigned by the Division Counsel/Associate Chief Counsel (CT).

  3. The Deputy Division Counsel/Associate Chief Counsel (CT) also works with the Division Counsel/Associate Chief Counsel (CT) in overseeing the planning, direction, review, and coordination the policies and programs with respect to the management and direction of all CT legal work centralized at the National Headquarters, including substantive criminal matters (e.g., tax, currency, and money laundering crimes), criminal procedure and investigative matters (e.g., administrative and grand jury investigations, undercover operations, electronic surveillance, search warrants and forfeitures), providing advice on the referral of cases to Department of Justice for prosecution or commencement of judicial forfeitures, and providing appellate recommendations to Department of Justice.

30.3.2.4.1.3  (06-07-2012)
Senior Level Counsel

  1. The Senior Level Counsel (CT) assists the Division Counsel/Associate Chief Counsel (CT) in formulating policies and programs for the operation of the Office. In addition, the Senior Level Counsel (CT) performs assignments of the highest complexity and broadest impact.

  2. The Senior Level Counsel (CT) personally represents the Division Counsel/Associate Chief Counsel (CT) at top-level IRS/Treasury and DOJ meetings, and coordinates highly complex and significant special projects in Criminal Tax matters. The Senior Level Counsel (CT) serves as the program manager for sensitive and semi-sensitive cases to ensure consistent and correct legal interpretation of criminal tax issues. The Senior Level Counsel (CT) serves as primary liaison to Division and Associate Chief Counsel offices in the coordination and direction of activities to support IRS needs and objectives.

30.3.2.4.1.4  (07-21-2005)
Special Counsel

  1. Special Counsel perform the following functions:

    1. When assigned to National Headquarters, to serve as legal and technical consultants on the most difficult, important and complex matters arising in connection with the work of the Division, as well as less complex matters assigned at the discretion of the Division Counsel/Associate Chief Counsel (CT) or his or her Deputy. Special Counsel assist and represent the Division Counsel/Associate Chief Counsel (CT) at Chief Counsel, Internal Revenue, and Treasury conferences where policy is developed and determined.

    2. When assigned to FLETC, to serve as the primary legal instructor and Chief Counsel representative on Criminal Investigation's teaching cadre at FLETC. The Special Counsel in this capacity exercise overall program and policy responsibility for the substantive criminal tax teaching provided at FLETC.

30.3.2.4.1.5  (07-21-2005)
Assistant Chief Counsel (Criminal Tax)

  1. The Assistant Chief Counsel (Criminal Tax) assists the Division Counsel/Associate Chief Counsel (CT) in coordinating and directing all administrative activities of the Criminal Tax organizational component of the Office of Chief Counsel. The Assistant Chief Counsel assists the Division Counsel and Deputy Division Counsel in the overall supervision, management, and performance of legal services in support of Criminal Investigation at the national and field levels. The Assistant Chief Counsel is delegated authority and responsibility to perform as an Assistant Chief Counsel, including authority to sign finally on all matters over which the Division Counsel/Associate Chief Counsel (CT) has authority.

  2. The Assistant Chief Counsel (CT) duties and responsibilities include:

    1. Acts for the Division Counsel/Associate Chief Counsel (CT) in the absence of the Division Counsel and Deputy Division Counsel. When acting in such capacity, the Assistant assumes complete responsibility for the activities of the Office of the Division Counsel/Associate Chief Counsel (CT).

    2. Collaborates closely with the Division Counsel regarding any administrative issues under the jurisdiction of Criminal Tax. Specifically, the Assistant plans, directs, and coordinates the administrative and management policies and programs of the office, serving as liaison to the budgetary, information technology, and management committees of the Chief Counsel and the Commissioner.

    3. Assists the Deputy Division Counsel/Associate Chief Counsel (CT) in the management and supervision of the Area Counsel (Criminal Tax). The Assistant conducts Area visitations, works with the Area Counsel relative to staffing issues and workload issues in their Areas, and other duties and responsibilities assigned by the Division Counsel/Associate Chief Counsel (CT) and his or her Deputy.

    4. Serves as the appraising official of the Special Counsel assigned to the FLETC and the approving official of the docket attorney assigned to the FLETC. The Assistant works with the Special Counsel and Criminal Investigation personnel relative to the oversight of this program.

    5. Supervises the attorneys in the Office of Division Counsel/Associate Chief Counsel in positions below GS-15. This responsibility includes, but is not limited to, assigning work, reviewing work products, and appraising the annual performance of the attorneys.

    6. Serves as the appraising official of the Executive Assistant and the Management Analyst and the approving official of the Administrative Officer.

    7. Develops and executes policies, procedures, and directives designed to manage the budgetary process for all aspects of the Criminal Tax function.

    8. Develops, implements, and evaluates operational policies and procedures designed to improve the delivery of legal services.

    9. Develops, implements and evaluates modernization policies and procedures for the Criminal Tax function.

    10. Performs such other functions and duties as may be prescribed from time to time by the Division Counsel/Associate Chief Counsel (CT) and the Deputy Division Counsel/Associate Chief Counsel (CT).

30.3.2.4.1.6  (06-07-2012)
Area Counsel and Deputy Area Counsel (Criminal Tax)

  1. Each Area Counsel (Criminal Tax) and Deputy Area Counsel (Criminal Tax) is responsible for the administration of the CT program at the area and district level. Each Area Counsel (CT) supervises a Deputy Area Counsel (CT), Senior Counsel and division attorneys within an assigned geographic area. Each Area Counsel (CT) reports to and is supervised by the Division Counsel/Associate Chief Counsel (CT) through the Deputy Division Counsel/Deputy Associate Chief Counsel (Criminal Tax). Each Deputy Area Counsel (CT) reports to and is supervised by the Area Counsel (CT). Each Deputy Area Counsel (CT) serves to assist the Area Counsel (CT) in the mission and is responsible for the effective supervision, management, and performance of legal services in support of the CI within an assigned geographic function.

  2. Each Area Counsel and Deputy Area Counsel (CT) is responsible for implementing the policies and programs formulated by the Service and the Office of Chief Counsel with respect to the criminal tax function; advising and counseling the Area Manager for Service Criminal Investigation and his/her subordinates in all legal aspects of the criminal tax function, including substantive criminal matters (e.g., tax, currency and money laundering crimes), criminal procedure and investigative matters (e.g., administrative and grand jury investigations, undercover operations, electronic surveillance, search warrants and forfeitures), the referral of cases to Department of Justice for grand jury investigation, criminal prosecution, and the commencement of forfeitures; and coordinating with other functions within the Service and the Office of Chief Counsel on all matters involving criminal tax.

  3. To accomplish the mission, each Area Counsel (CT) with the assistance of Deputy Area Counsel (CT):

    1. Plans, directs, and coordinates the legal work of the Criminal Tax function in the assigned geographic area.

    2. Plans and implements actions, including periodic meetings, necessary to create and maintain strong communications within the assigned area and between other areas and the Office of Division Counsel/Associate Chief Counsel Associate.

    3. Provides formal and informal legal advice and assistance in matters requiring the approval of the CI Area Manager.

    4. Informs division attorneys and the CI Area Manager of developments in substantive and procedural matters.

    5. Coordinates and participates in training of Counsel and CI personnel.

    6. Periodically meets with the CI Area Manager to ensure that necessary legal services are being provided and to discuss areas for improvement.

    7. Alerts the Division Counsel/Associate Chief Counsel (CT) to sensitive or unique matters in the area.

    8. Makes recommendations to the Division Counsel/Associate Chief Counsel (CT) on emerging issues.

    9. Supports the Division Counsel/Associate Chief Counsel (CT) in the design, coordination and conducting of criminal tax schools.

    10. Supports the Division Counsel/Associate Chief Counsel (CT) in the preparation and updating of manual provisions, training materials, technical updates and other publications.

    11. Coordinates between Department of Justice, other Chief Counsel and Service functions and other Government agencies.

    12. Performs such other functions as may be prescribed from time to time by the Division Counsel/Associate Chief Counsel (CT).

  4. Each Area Counsel (CT) with the assistance of Deputy Area Counsel (CT) also performs the following and other necessary managerial and supervisory duties:

    1. Supervises the Senior Counsel and division attorneys assigned to the Criminal Tax function in the Area and local offices.

    2. Assigns, reassigns, and transfers Area Counsel (CT) and Division Counsel (CT) personnel under his or her jurisdiction among any of the Area's subordinate offices, as necessary.

    3. Prepares evaluations and appraises the performance of subordinate personnel, taking personnel actions as necessary for those under his/her supervision.

    4. Assigns and reviews work products, establishes work assignment priorities, monitors workload balances, and transfers work among docket attorneys to ensure a proper workload balance.

    5. Ensures performance and program goals, strategy, and organizational policies are clearly communicated to employees.

    6. Approves travel and travel vouchers and manages other assigned budgetary functions for the area.

    7. Prepares and maintains records and reports with respect to the work of the CT function in the area.

    8. Designates an Acting Area Counsel (CT) or other manager for the function for the temporary absence of the incumbent.

    9. Redelegates his/her authority as necessary, except where such redelegation is expressly restricted or otherwise restricted by law, regulation, or policy.

    10. Signs on behalf of the Chief Counsel by the use of the by-line or in his/her own name (whichever is appropriate) correspondence and other papers pertaining to the functions of Counsel and which are considered in the course of the official duties of the Area Counsel (CT).

      Note:

      Except through the use of the by-line, correspondence and other papers are not to be signed in the name of the Chief Counsel by anyone other than the Chief Counsel except in specific situations where he/she authorizes the use of his/her signature.

30.3.2.4.2  (07-21-2005)
Division Counsel (Large & Midsize Business)

  1. The Large and Mid-Size Business legal function is headed by the Division Counsel (LMSB) who reports to, and who is supervised by, the Deputy Chief Counsel (Operations). A Deputy Division Counsel (LMSB) reports to, and is supervised by, the Division Counsel (LMSB). The Division Counsel (LMSB), together with his or her Deputy, supervise: five Area Counsel who are responsible for the work in various industry segments in the field (and who, in turn, supervise Associate Area Counsel and five Senior Legal Counsel), as well as an Executive Assistant who provides the budget, administrative and personnel support for the entire Division; Senior Legal Counsels for Pre-filing & Technical Guidance, Research and Planning, Tax Shelters, and International; and staff attorneys and administrative support personnel — all as depicted on the organizational chart in Exhibit 30.3.2-12.

  2. The Division Counsel (LMSB) serves as the principal legal advisor to the LMSB Commissioner. The Division Counsel (LMSB) works closely with the LMSB Commissioner to formulate and execute policies, strategic goals, procedures, operating priorities and programs. The Division Counsel (LMSB) serves as the principal legal advisor to the Commissioner, Internal Revenue Service, other operating divisions, Chief Counsel, Appeals, and other senior Service and Treasury officials on the legal issues confronting LMSB taxpayers. The Division Counsel (LMSB) is responsible for the effective management and oversight of the delivery of legal services by approximately three hundred headquarter and field managers, attorneys, and paralegals located in forty-two posts of duty.

30.3.2.4.2.1  (07-21-2005)
Subject Matter Responsibility and Functions

  1. The Division Counsel (LMSB) has primary responsibility for providing legal services in cases involving the taxpayer base served by the LMSB Commissioner. Specifically, the Division Counsel (LMSB) has primary responsibility for providing litigation services and legal advice on matters involving subchapter C corporations, subchapter "S" corporations, and partnerships with assets greater than $10 million.

  2. The Division Counsel (LMSB) performs the following functions with respect to the litigation of tax cases involving LMSB taxpayers:

    1. Represents the Commissioner in the litigation of cases pending in the U.S. Tax Court.

    2. Prepares enforcement, defense, and settlement letters in summons enforcement and refund litigation cases, and leading the coordination of these Department of Justice cases with other Counsel functions.

    3. Makes recommendations of acquiescence and nonacquiescence in adverse decisions in litigation, providing on-going services to Department of Justice and coordinating with Associate Chief Counsels on recommendations to the Chief Counsel and Department of Justice regarding appeals of adverse decisions, rehearing and rehearing en banc, the filing of amicus curiae briefs, petitions for writ of certiorari to the U.S. Supreme Court, and any other appropriate judicial action pertaining to matters under the jurisdiction of LMSB.

    4. Manages the Significant Case Program, which allows for coordination of significant cases approaching litigation, and docketed in the U.S. Tax Court and other federal courts.

    5. Manages the Strategic Litigation Program, which includes a nationwide staff of Special Trial Attorneys and which provides the primary support for the litigation of significant cases in the Tax Court.

  3. The Division Counsel (LMSB) performs the following functions with respect to rendering legal advice, coordination activities, and providing litigation and other support on matters or issues involving LMSB taxpayers:

    1. Provides pre-filing and post-filing legal advice to LMSB examination teams, either in the audit of returns or in the consideration of claims for refund.

    2. Coordinates input from the LMSB Commissioner with the Deputy Chief Counsel (Technical), Associate Chief Counsels and Treasury officials with respect to the need for and the administrability of published guidance, including regulations, notices, revenue rulings, revenue procedures, actions on decision and other items of published guidance.

    3. Coordinates key issues and cases with the Chief Counsel, Deputies Chief Counsel, Associate Chief Counsels, and other members of the Chief Counsel organization.

    4. Oversees the Industry Counsel and International Field Counsel Programs, which are the counterparts to the Industry Technical Advisor and International Technical Advisor Programs in LMSB Pre-Filing and Technical Guidance.

    5. Works in concert with the LMSB Office of Tax Shelter Analysis to identify and address abusive tax avoidance transactions.

    6. Supports the Division Counsel (SB/SE) in bankruptcy matters.

    7. Provides legal advice on Advance Pricing Agreements, Pre-filing Agreements and other closing agreements.

    8. Provides internal and external training on issues.

    9. Conducts public outreach to taxpayer organizations.

30.3.2.4.2.2  (07-21-2005)
Area Counsel (Large & Mid-Size Business)

  1. The Division Counsel (LMSB) field executive staff is composed of five Area Counsel who report to, and are supervised by, the Division Counsel. Each Area Counsel is collocated with one of the five Industry Directors for the LMSB Commissioner, and serves as the principal legal advisor to their respective Industry Director on the legal issues confronting LMSB taxpayers in the industries with which they are aligned. Each Area Counsel also has a geographic area of responsibility. Geographically, the Area Counsel serves as the legal advisor to other LMSB Industry Directors with operations or personnel within the geographic area; and oversee and coordinate the delivery of legal services by their attorneys and paralegals located in the posts of duty within their respective geographic area. The five Area Counsel are:

    1. The Area Counsel for Financial Services (Area 1), who serves as the principal legal advisor to, and is collocated with, the Industry Director, Financial Services.

    2. The Area Counsel for Heavy Manufacturing and Transportation (Area 2), who serves as the principal legal advisor to, and is collocated with, the Industry Director, Heavy Manufacturing and Transportation.

    3. The Area Counsel for Retailers, Food, Pharmaceuticals and Health Care (Area 3), who serves as the principal legal advisor to, and is collocated with, the Industry Director, Retailers, Food, Pharmaceuticals and Health Care.

    4. The Area Counsel for Natural Resources (Area 4), who serves as the principal legal advisor to, and is collocated with, the Industry Director, Natural Resources.

    5. The Area Counsel for Communications, Technology and Media, (Area 5) who serves as the principal legal advisor to, and is collocated with, the Industry Director, Communications, Technology and Media.

  2. Area Counsel supervise and are responsible for the effective management and oversight of the field operations and personnel within their Areas. An Associate Area Counsel (Industry Programs), an Associate Area Counsel (Strategic Litigation), and several Associate Area Counsels responsible for general practice groups report to, and are supervised by, their respective Area Counsel. In addition, to insure close coordination with Division Counsel headquarters, LMSB Commissioner headquarters, Associate Chief Counsel offices, and other counsel staff, each Area Counsel also has a Senior Legal Counsel assigned to the Division Counsel headquarters in Washington, D.C.

  3. In their industry-based function, the Area Counsel work closely with the Industry Directors to formulate and execute policies, strategies, operating priorities and programs for the particular industries on a nationwide basis; and oversee and coordinate the delivery of legal services on industry issues to Industry Director personnel nationwide. The Area Counsel exercise ongoing responsibility for the budget, administrative and personnel actions, processes and procedures for the Area.

  4. Each Area Counsel designates an Associate Area Counsel to coordinate the International Field Counsel Program within the area and to serve as primary liaison with the Senior Legal Counsel (International) and the International Technical Advisor Program within Pre-filing and Technical Guidance. The Area Counsel will, as directed by the Division Counsel, or as they deem appropriate, designate other persons under their supervision to serve as coordinators and primary liaison in support of other client strategic initiatives and programs.

30.3.2.4.2.3  (07-21-2005)
Associate Area Counsel (Large & Mid-Size Business)

  1. Associate Area Counsel (Industry Programs) provide primary support to the Area Counsel and Industry Director staff with respect to industry specific pre-filing, filing, and post- filing activities. They also serve as an actor for the Area Counsel in his or her absence or unavailability. They oversee all Industry Counsel, who serve as the primary Chief Counsel liaison with the Pre-filing and Technical Guidance Industry Technical Advisors aligned with their area's respective industries.

  2. Associate Area Counsel (Strategic Litigation) provide primary support to the Area Counsel and Industry Director staff with respect to litigation matters. They serve as the principal advisor to the Area Counsel on litigation matters assigned to LMSB legal services personnel within their areas and serve as a consultant to other Associate Area Counsels within their areas on litigation matters. The Associate Area Counsel (Strategic Litigation) conduct the primary management of the Significant Case Program in the Area, which allows for coordination of significant cases approaching litigation, and docketed in the U.S. Tax Court and other federal courts. They oversee and supervise all Special Trial Attorneys, who handle the most complex and significant Tax Court cases involving LMSB taxpayers.

  3. Associate Area Counsel responsible for the general practice groups provide primary support to the Area Counsel and local LMSB Industry Director staff with operations or personnel within the geographic area with respect to a variety of pre-filing, filing and post-filing activities. They also manage the litigation of Tax Court cases other than those assigned to Special Trial Attorneys, and have the primary responsibility for preparing enforcement, defense and settlement letters in summons enforcement and refund litigation. They are responsible for insuring appropriate coordination of advice and significant issues within the Area and the Division.

30.3.2.4.3  (10-28-2008)
Division Counsel (Small Business/Self-Employed)

  1. The Small Business/Self Employed legal function is headed by the Division Counsel (SB/SE), who reports to, and who is supervised by, the Deputy Chief Counsel (Operations). Two Deputies Division Counsel report to, and are supervised by, the Division Counsel (SB/SE). The Division Counsel (SB/SE), together with his or her Deputies, supervise four Assistant Division Counsel and nine Area Counsel (who are responsible for the work in the field and who, in turn, supervise Associate Area Counsel), as well as technical, planning, and administrative staff, as depicted on the organizational chart in Exhibit 30.3.2-13.

  2. The Division Counsel (SB/SE) is the principal legal advisor to the Division Commissioner, SB/SE. The Division Counsel (SB/SE) is also the principal legal advisor to the field components of the Wage & Investment Division, the Taxpayer Advocate Service, and the SB/SE function of the Appeals Division. The Division Counsel (SB/SE) oversees all docketed and non-docketed tax litigation matters involving taxpayers within the jurisdiction of the Division Commissioner, SB/SE.

  3. The Division Counsel (SB/SE) also oversees, in coordination with the Division Counsel, Wage & Investment, all docketed and non-docketed tax litigation matters involving taxpayers within the jurisdiction of the Division Commissioner, Wage & Investment. Tax litigation matters may include pre-filing, filing, and post-filing tax issues.

  4. The Division Counsel (SB/SE), is responsible for providing legal advice and opinions, upon request, to the Division Commissioner, SB/SE, or to other functions of the Service having jurisdiction over collection matters, in any matter relating to the collection of taxes. The Division Counsel (SB/SE) is also responsible for handling legal work relating to collection actions, including bankruptcies. The Division Counsel (SB/SE) oversees a headquarters office consisting of a deputy, program managers, and a staff of attorneys.

30.3.2.4.3.1  (07-21-2005)
Subject Matter Responsibility and Functions

  1. The Division Counsel (SB/SE) has primary responsibility for providing advice on legal issues relating to individuals who file Schedules C, E, F, or Forms 2106, and corporations, "S" corporations and partnerships with assets less than $10 million. The Division Counsel (SB/SE) also has responsibility, in coordination with the Division Counsel (W&I), for providing advice on legal issues relating to individuals classified as Wage & Investment taxpayers. The Division Counsel (SB/SE) has responsibility for all docketed Tax Court litigation involving SB/SE and W&I taxpayers. The Division Counsel (SB/SE) has responsibility over all collection matters involving taxpayers regardless of their taxpayer classification within the Service.

  2. The Division Counsel (SB/SE) performs the following functions with respect to tax litigation matters involving:

    1. Docketed Cases. To process and handle cases docketed in the Tax Court involving SB/SE or W&I taxpayers.

    2. Statutory Notices. To perform the duties and functions relating to the consideration and review, prior to issuance, of proposed statutory notices of deficiency and statutory notices of claim disallowance prepared by SB/SE or W&I

    3. Subpoenas. To approve on behalf of the Chief Counsel actions to be taken with respect to Tax Court subpoenas and disclosure of information in Tax Court litigation within the jurisdiction of the division.

    4. Adverse Decisions. To make recommendations to the Chief Counsel respecting adverse Tax Court decisions within the jurisdiction of the division.

    5. Cases in the Tax Court. To dispose of Tax Court cases within the jurisdiction of the division by trial, settlement, or dispositive motion.

    6. Refund Matters. To authorize or sanction counterclaims, third-party complaints, or the commencement of collection suits with respect to refunds suits of taxpayers within the jurisdiction of SB/SE or W&I pending in the district courts or the Court of Federal Claims and to perform necessary legal services on behalf of the Service as directed in connection with taxpayer suits for refund of taxes.

  3. The Division Counsel (SB/SE) performs the following functions with respect to general litigation matters involving:

    1. Legal Advice and Opinions. Upon request, to furnish collection advice and opinions to SB/SE personnel or other functions of the Service responsible for collection matters in any matter (court and noncourt).

    2. Actions. To advise SB/SE Field personnel, handle the legal work, and assist US Attorneys in cases involving:

       
        • Federal and state receiverships or other insolvencies
        • Assignments for the benefit of creditors
        • Corporate dissolutions
        • Administration of estates and decedents or incompetents
        • Civil enforcement of summons
        • Tax liens, mortgage foreclosures, and actions to quiet title
        • Injunctions to restrain the assessment or collection of taxes
        • Actions seeking the return of property seized by levy
        • Actions for the perpetuation of testimony
        • Actions by taxpayers for review of jeopardy assessment or jeopardy levy procedures
        • Civil remedies against tax return preparers, including the handling of refund suits, brought by tax return preparers on their own behalf
        • Actions including refund suits relating to civil penalties for frivolous returns, and the filing of false statements with respect to withholding
        • Actions relating to civil penalties for aiding and abetting understatements of tax liabilities and the filing of false statements with respect to withholding
        • Motions to quash formal document requests

    3. Bankruptcy Matters. To handle legal work pertaining to the collection and protection of tax claims and liens of the United States in proceedings under the bankruptcy law, including Special Assistant United States Attorney (SAUSA) work.

    4. Bankruptcy Plans. To accept or reject plans where the United States is a creditor or equity security holder, including municipal debt adjustment plans, reorganization plans, and railroad reorganization plans (11 U.S.C. §§ 901(a) and 1126(a)). This covers proceedings where the United States possesses solely an IRS claim (a Treasury claim), as well as proceedings in which there are other claims of the United States in addition to the claim of the IRS. A non-Treasury claim of the United States includes any department, agency, federally chartered corporation, or instrumentality of the United States. To the extent that an agreement cannot be reached between the Chief Counsel, IRS, and the holder of a non-Treasury claim of the United States, the matter will be referred to the General Counsel of the Treasury for resolution.

    5. Suits. To determine what civil actions shall be brought by the Government in connection with the collection with the collection of internal revenue taxes and to authorize or sanction commencement of such actions.

    6. Offers-in-Compromise. To review and dispose of offers-in-compromise.

    7. Leases, Bonds, and Escrow Agreements. To handle legal matters arising within the regions with respect to leases, bonds, escrow agreements, and other similar matters relating to the collection of taxes.

    8. Appeals. To make recommendations to the Chief Counsel respecting appeals of court decisions in general litigation matters.

    9. Disclosure of Information. To assist, when called upon, Service field personnel in matters involving the disclosure of information. The Office of Assistant Chief Counsel (Disclosure & Privacy Law), however, retains primary responsibility for disclosure matters.

    10. Jeopardy and Termination Assessments and Jeopardy Levies. To approve in writing the making of jeopardy and termination assessments and jeopardy levies. This authority may be redelegated no lower than Associate Area Counsel.

    11. Summons Matters. To review, upon request, proposed summonses, and to recommend enforcement or defense in summons litigation matters, involving SB/SE & W&I taxpayers.

    12. Writs of Entry. To review, upon request, proposed writs of entry, and to recommend the filing of motions to obtain writs of entry in collection matters.

    13. Writs Ne Exeat. To review, upon request, and to recommend the filing of writs ne exeat in collection matters.

30.3.2.4.3.2  (10-28-2008)
Assistant Division Counsel (Small Business/Self-Employed)

  1. The Assistant Division Counsel (Abusive Tax Avoidance Transactions) reports directly to the Division Counsel and Deputy Division Counsel (SB/SE) and is responsible for formulating, implementing, and executing a comprehensive plan for addressing abusive tax avoidance transactions (ATAT), which includes examination, assessment, and collection matters. The Assistant Division Counsel (Abusive Tax Avoidance Transactions) provides guidance to and serves as the principal legal advisor and contact point on ATAT matters with Division field attorneys, other components of the Office of Chief Counsel, the SB/SE Operating Division, Treasury, and the Department of Justice. The Assistant Division Counsel (Abusive Tax Avoidance Transactions) is the line supervisor of attorneys assigned to the headquarters ATAT function, and has functional responsibility for oversight of ATAT matters throughout the Division.

  2. The Assistant Division Counsel (General Litigation) reports directly to the Division Counsel and Deputy Division Counsel (SB/SE) and is responsible for formulating, implementing, and executing a comprehensive plan for supporting the SB/SE Operating Division and Chief Counsel goals in General Litigation (GL) matters (which includes collection matters). The Assistant Division Counsel (General Litigation) provides guidance to and serves as the principal legal advisor and contact point on such matters with Division field attorneys, other components of the Office of Chief Counsel, the SB/SE Operating Division, Treasury, and the Department of Justice. The Assistant Division Counsel (General Litigation) is the line supervisor of attorneys assigned to the headquarters GL function, and has functional responsibility for oversight of GL matters throughout the Division.

  3. The Assistant Division Counsel (Prefiling) reports directly to the Division Counsel and Deputy Division Counsel (SB/SE) and is responsible for providing guidance on pre-filing and filing matters. The Assistant Division Counsel (Prefiling) serves as the principal legal advisor and contact point on pre-filing and filing matters with Division field attorneys, other components of the Office of Chief Counsel, the SB/SE Operating Division, Treasury, and the Department of Justice. The Assistant Division Counsel (Prefiling) serves as principal legal advisor to the SB/SE Communications Division, contact point on electronic filing/electronic compliance and taxpayer identification number issues, and a principal contact point on employment tax issues. The Assistant Division Counsel (Prefiling) assists that Office in the formulation of policies and programs, and performs special assignments of a case or project nature.

  4. The Assistant Division Counsel (Tax Litigation) reports directly to the Division Counsel and Deputy Division Counsel (SB/SE) and is responsible for formulating, implementing, and executing a comprehensive national tax litigation program in all substantive tax, non-abusive tax avoidance transaction (ATAT) areas. The Assistant Division Counsel (Tax Litigation) is responsible for ensuring that SB/SE attorneys consistently apply law and policy in tax litigation matters, including nondocketed cases, and cases docketed in the U.S. Tax Court, U.S. District Courts, and the Court of Federal Claims. The Assistant Division Counsel (Tax Litigation) provides guidance to and serves as the principal legal advisor and contact point on non-ATAT tax litigation matters with Division field attorneys, other components of the Office of Chief Counsel, the SB/SE Operating Division, Treasury, and the Department of Justice. The Assistant Division Counsel (Tax Litigation) is the line supervisor of any attorneys assigned to the headquarters Tax Litigation function, and has functional responsibility for oversight of Tax Litigation matters throughout the Division. The Assistant Division Counsel (Tax Litigation) serves as principal legal advisor to the Examination function in the SB/SE Operating Division on procedural issues involving tax litigation matters. In addition, the Assistant Division Counsel (Tax Litigation) serves as principal legal advisor and contact point on anti-money laundering (AML) issues and for the National Fraud Program.

30.3.2.4.3.3  (10-28-2008)
Area Counsel (Small Business/Self-Employed)

  1. There are nine Area Counsel within the office of Division Counsel (SB/SE) who report to the Division Counsel. Each Area Counsel has a deputy and a staff of Associate Area Counsel who act as first-line managers of SB/SE attorneys and paralegals. Each Area Counsel is assigned a geographic area to coincide with one or more SB/SE compliance areas of the Service:

    • Area 1, Manhattan

    • Area 2, Philadelphia

    • Area 3, Jacksonville

    • Area 4, Chicago

    • Area 5, Denver

    • Area 6, Dallas

    • Area 7, San Francisco

    • Area 8, Los Angeles

    • Area 9, Kansas City

  2. The Area Counsel are the principal legal advisors to one or more SB/SE Area Compliance Directors. The Area Counsel are also the principal legal advisors to various other Field executives within the Customer Accounts Service (CAS) and Taxpayer Education and Communication (TEC) offices of the Division Commissioner, SB/SE, and to other designated Field executives and managers within the components of the Wage & Investment Division, the Taxpayer Advocate Service, and the SB/SE function of the Appeals Division, within their geographic areas.

  3. The Area Counsel share the subject matter responsibility of the Division Counsel (SB/SE) for matters within their geographical area. The Area Counsel oversee all docketed and non-docketed tax litigation matters involving SB/SE and W&I taxpayers within their jurisdiction. The Area Counsel are responsible for providing legal advice and opinions, upon request, to personnel of the Division Commissioner, SB/SE, and to other functions of the Service having jurisdiction over collection matters, in any matter relating to the collection of taxes within their geographical areas. The Area Counsel are also responsible for handling legal work relating to collection actions, including bankruptcies, within their geographical areas.

30.3.2.4.3.4  (07-21-2005)
Associate Area Counsel (Small Business/Self-Employed)

  1. The Associate Area Counsel (SB/SE) are the first-line managers of SB/SE attorneys and paralegals. The Associate Area Counsel report to the Area Counsel responsible for their geographic area. The locations of the Associate Area Counsel are depicted on the organizational chart in Exhibit 30.3.2-13.

30.3.2.4.4  (11-19-2009)
Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities)

  1. . The Office of Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities) is one of only two offices that combines the strategic, technical, and litigation functions into a single integrated office. This combined role results in two basic parts of the office structure: Headquarters and Area Counsel, as depicted on the organizational chart in Exhibit 30.3.2-14. The Tax Exempt & Government Entities legal function is headed by the Division Counsel/Associate Chief Counsel (TEGE), who reports to, and who is supervised by, the Deputy Chief Counsel (Technical).

    1. The office is headquartered in Washington, D.C.; it maintains eight branches in headquarters and Area Counsel offices in Long Island, Baltimore, Chicago, Dallas, Denver, and Los Angeles.

    2. The Headquarters component includes the Division Counsel/Associate Chief Counsel and Deputies Division Counsel/Deputies Associate Chief Counsel as well as others involved in strategic planning, technical, litigation, and administrative activities.

    3. The office is responsible for providing impartial legal service to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, Treasury, other government agencies, and the public.

  2. Subject Matter Responsibility. In strategic partnership with the Service, the Division Counsel/Associate Chief Counsel (TEGE) is responsible for planning, directing, and coordinating the policies and programs with respect to issues pertaining to the uniform interpretation and application of federal tax laws involving:

    1. Employment taxes and taxes on self-employment income

    2. Income tax and other tax aspects of executive compensation, exempt organizations, employee benefits, and health and welfare programs (other than those within the jurisdiction of the Commissioner, TEGE Operating Division), including employer-provided medical plans, nonqualified deferred compensation plans, and fringe benefits

    3. Indian tribal governments

    4. Federal, state, and local governments

    5. Tax exempt bonds, in field activity

  3. The office represents the Service in litigation in the U.S. Tax Court and serves as the chief legal advisor to the Chief Counsel and all Service functions with respect to legislation, regulations, and other guidance, rulings, and advisory opinions, and litigation within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

30.3.2.4.4.1  (06-07-2012)
Functions of the Division Counsel/Associate Chief Counsel (TEGE)

  1. Assists the Operating Division (Tax Exempt/Government Entities) (OD (TEGE)) in setting the business unit strategy and goals that enhance compliance with the tax laws.

  2. Develops and executes policies and procedures designed to assist the OD (TEGE) in executing the Customer Education and Outreach, Rulings and Agreements, and Examination programs for Employee Plans (EP) and Exempt Organizations (EO) and similar programs relating to government entities, Indian tribal governments, and tax exempt bonds.

  3. Assists other Service Operating Divisions in setting the strategy and goals relating to other topics within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE), e.g., employment tax.

  4. Serves as the legal advisor to the Commissioner, TEGE Operating Division, and other Service Operating Divisions, by preparing or reviewing regulations, legislation, rulings, legal memoranda, and other responses to technical matters within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

  5. Provides interpretations of laws and procedures by providing pre-transactional rulings to specific requesters and issuing technical advice and technical assistance to Service personnel regarding topics within its jurisdiction (except those within the jurisdiction of the TEGE Operating Division).

  6. Coordinates with the Department of Labor with respect to issues relating to employee benefit plans, in particular, cases involving prohibited transactions and qualification cases raising the exclusive benefit requirements of IRC § 401(a)(2) and with respect to certain issues relating to health and welfare benefit plans.

  7. Coordinates with other agencies with respect to issues of coordinated jurisdiction, for example:

    • The Department of Labor and Pension Benefit Guaranty Corporation (PBGC) with respect to employee benefit plans

    • Health and Human Services (HHS) with respect to employer-provided group health coverage

    • The Railroad Retirement Board with respect to railroad retirement issues

    • The Social Security Administration (SSA) with respect to employment tax matters

    • The state attorneys general with respect to charitable regulation

  8. Renders legal advice and assistance to the Service, Appeals offices, and Campus offices concerning applications for determination of exemption qualification, compliance activities, cases involving the examination of returns, or the consideration of claims for refund with respect to areas under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

  9. Renders legal advice and assistance to the Service, Appeals offices, and Campus offices concerning the disclosure of information with respect to TEGE taxpayers and issues within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

  10. Renders legal advice and assistance to the Service and Appeals offices concerning the review and disposition of offers-in-compromise when the offer is premised on doubt as to liability or promotion of effective tax administration and when either the offer was submitted by a TEGE taxpayer or the underlying liability issue is within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

  11. Approves for the Chief Counsel announcements pertaining to civil litigation policy as it pertains to the duties and functions of the Office of the Division Counsel/Associate Chief Counsel (TEGE).

  12. Considers cases within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE) (when requested by the Counsel Criminal Tax office) where the Service requests review of decisions declining recommendations for grand jury investigation and assists in preparing each case for a final decision of the grand jury investigation in question.

  13. Handles and processes cases docketed in the U.S. Tax Court, including the determination of the Service's litigating position in such cases, as well as in suits for refund and for declaratory judgment, and reviews closing agreements that require the approval of the Commissioner in such cases or suits with respect to the Division Counsel/Associate Chief Counsel (TEGE) areas of responsibility.

  14. Prepares, reviews, and coordinates pleadings, motions, briefs, settlement documents, notices of appeal, and other material prepared in connection with U.S. Tax Court litigation with respect to areas under his/her responsibility.

  15. Approves the defense or settlement of cases pending in the Tax Court, including the preparation and approval of Chief Counsel decisions.

  16. Handles and conducts hearings and trials of cases in the Tax Court where circumstances warrant.

  17. Advises the Department of Justice (DOJ) as to the facts and law:

    1. Prepares recommendations concerning defense, settlement, concession, appeal, or certiorari

    2. Furnishes advice and assistance in pending litigation including suits for declaratory judgment for exempt organizations arising under IRC § 7428 in the U.S. District Court for the District of Columbia and the Court of Federal Claims

    3. Authorizes or sanctions counterclaims, third party complaints, or the commencement of collections suits in the district courts, bankruptcy courts, or the U.S. Court of Federal Claims pertaining to matters under his/her jurisdiction

  18. Provides advice and review to the TEGE Operating Division, handles the legal work in conjunction with other Counsel divisions, and assists U.S. Attorneys in cases involving the following when these cases involve matters within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

    • Enforcement of a summons

    • Injunctions to restrain the assessment or collection of taxes

    • Recovery of erroneous refunds

    • Actions for the perpetuation of testimony

    • Motions to quash formal document requests

    • Actions by taxpayers for review of jeopardy assessment procedures

    • Civil remedies against tax return preparers pertaining to matters under his/her jurisdiction

    • Civil actions including refund suits relating to civil penalties for aiding and abetting understatements of tax liabilities, the filing of frivolous returns, and the filing of false statements with respect to withholding

    • Federal and state receiverships or other insolvencies

    • Assignments for the benefit of creditors

    • Corporate dissolutions

    • Administration of estates and decedents or incompetents

    • Tax liens

    • Actions seeking the return of property seized by levy

  19. Approves in writing the making of jeopardy and termination assessments and levies made less than 30 days after notice and demand for payment. This authority may be redelegated no lower than the Area Counsel (TEGE).

  20. Approves for the Chief Counsel recommendations of acquiescence and nonacquiescence in adverse decisions in tax litigation; prepares actions on decision in adverse decisions, where appropriate; approves for the Chief Counsel recommendations to Department of Justice regarding appeals from adverse decisions and regarding certiorari to the U.S. Supreme Court pertaining to matters under his/her jurisdiction.

  21. Performs all other necessary litigation coordination within the Division Counsel/Associate Chief Counsel (TEGE) area of responsibility.

  22. Processes nondocketed cases submitted for pre-litigation review by the Service with respect to matters under the office's jurisdiction.

  23. Provides review and advice to the TEGE Operating Division concerning audits of churches under IRC § 7611.

  24. Coordinates matters involving the discretion of the Secretary of the Treasury to intervene in actions brought by parties other than the United States under § 502 of the Employment Retirement Income Security Act of 1974 (ERISA), except those matters in which the Secretary of the Treasury or Secretary of Labor is named as a direct party defendant.

  25. Coordinates large case petitions, Tax Court briefs, defense letter preparation, appeal recommendations, actions on decisions, and other appropriate matters with other Division Counsel or other Associate Chief Counsel as necessary.

  26. Performs the duties and functions relating to the consideration and review, prior to issuance, of proposed and final statutory notices of deficiency and statutory notices of claim disallowance and notices of adverse determinations prepared by the Service.

  27. Coordinates with Congressional committees, the Department of the Treasury, the Commissioner’s office, DOJ, and other departments and agencies on matters within his/her jurisdiction.

  28. Performs the duties and functions relating to the concurrence in the elimination of the ad valorem fraud penalty in a case not docketed in the U.S. Tax Court.

  29. Performs the duties and functions relating to the concurrence as to action proposed by the Appeals Division in any case in which a recommendation for criminal prosecution is pending.

  30. Approves on behalf of the Chief Counsel actions to be taken with respect to U.S. Tax Court subpoenas and disclosure of information in U.S. Tax Court litigation conducted under his/her jurisdiction.

  31. Disposes of Tax Court cases under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE), referring, with recommendations, to the Chief Counsel such Tax Court cases which seem proper or as may be directed.

  32. Exercises exclusive jurisdiction over any case docketed in the Tax Court:

    1. If the sole issue or primary issue is a TEGE issue and the notice of deficiency, liability, or other determination was issued by the Appeals Division after Appeals' consideration of all petitioned issues;

    2. If the notice of deficiency, liability, or final adverse determination letter was issued by the TEGE Operating Division and is based upon a TEGE ruling or TEGE technical advice in that case involving a qualification of an employee plan or tax exemption and/or foundation status of an organization (but only to the extent the case involves such issue); or,

    3. If the case was docketed under IRC §§ 7428, 7476, or 7478, except as provided in paragraph 3 of Delegation Order 8-1, Appeals Functions. Settlement of Cases Docketed in the United States Tax Court (IRM 1.2.47.2. Jurisdiction vests with Counsel at the time such cases are docketed with the court. See 26 CFR § 301.6020-1, 26 CFR § 301.6201-1, 26 CFR § 301.7701-9; Treasury Department Order No. 150-10; General Counsel Order No. 4; and Delegation Order 8-1.

  33. Exercises jurisdiction over all docketed Tax Court cases if the notice of deficiency, liability, or other determination was issued by the TEGE Operating Division or if the notice of deficiency, liability, or other determination was issued by another Service Operating Division and the sole issue or primary issue is a TEGE issue. Extends the settlement period or accepts jurisdiction of docketed Tax Court cases referred to the Appeals Division for settlement.

  34. Determines what civil actions should be brought for recovery of erroneous refunds pertaining to matters under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE) and authorizes the commencement of erroneous refund collection suits. Authorizes or sanctions counterclaims or third-party complaints with respect to refund suits pending in the district courts or the U.S. Court of Federal Claims if those suits involve matters under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE) and performs necessary legal services on behalf of the Service as directed in connection with taxpayer suits for refund of taxes.

  35. Partners with other Division Counsel to request that Department of Justice commence any proceeding to enjoin promoters of abusive tax shelters, as authorized under IRC § 7408, and to advise and consult with DOJ concerning the defense, settlement, concession, or appeal of such cases.

  36. Partners with other Division Counsel to develop procedures and guidelines with the Commissioner's office for the assertion of civil penalties against promoters of abusive tax shelter under IRC § 6700.

  37. Partners with other Division Counsel to develop procedures with the Commissioner's office and DOJ for handling refund suits for the recovery of civil penalties by promoters under IRC § 6703.

30.3.2.4.4.2  (06-11-2008)
Deputies Division Counsel/Deputies Associate Chief Counsel (Tax Exempt & Government Entities)

  1. There are three Deputy Division Counsel/Deputy Associate Chief Counsel (Tax Exempt & Government Entities):

    • Deputy Division Counsel/Deputy Associate Chief Counsel (Employee Benefits) (EB)

    • Deputy Division Counsel/Deputy Associate Chief Counsel (Exempt Organizations, Employment Tax and Government Entities) (EOEG)

    • Deputy Division Counsel/Deputy Associate Chief Counsel (Field Service) (FS)

  2. The deputies report to and are supervised by the Division Counsel/Associate Chief Counsel (TEGE). The deputies perform those functions the Division Counsel/Associate Chief Counsel (TEGE) is authorized to perform that arise out of, relate to, or concern the respective activities or functions administered by the deputies, subject to the continuing supervision, control, and review of the Division Counsel/Associate Chief Counsel (TEGE).

  3. The following are the functions of the Deputies Division Counsel/Deputies Associate Chief Counsel (TEGE):

    1. Upon delegation by the Division Counsel/Associate Chief Counsel (TEGE), any deputy may supervise all or any Special Counsel, Technical Assistants, and staff not otherwise directly supervised by the DC/ACC (TEGE).

    2. As prescribed by the DC/ACC (TEGE), the deputies may serve as Acting Division Counsel/Associate Chief Counsel (TEGE) in the absence of the DC/ACC (TEGE) and may act for or represent the DC/ACC (TEGE) in the development of policies governing the office.

    3. The deputies will perform such additional duties as may, from time to time, be assigned by the DC/ACC (TEGE).

30.3.2.4.4.3  (06-11-2008)
Deputy Division Counsel/Deputy Associate Chief Counsel (Employee Benefits)

  1. The Deputy Division Counsel/Deputy Associate Chief Counsel (Employee Benefits) (EB) is made up of four branches covering employee benefits issues including qualified plans, executive compensation, and health and welfare. The office is responsible for providing impartial legal service to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, other governmental agencies, and the public.

  2. Subject Matter Responsibilities. The Deputy Division Counsel/Deputy Associate Chief Counsel (EB) is responsible for:

    1. Planning, directing, supervising technical subject experts, and coordinating operational policies and programs with respect to legislation, regulations, and other guidance

    2. Interpretations of rulings and opinions to assure the uniform interpretation and application of federal tax laws involving income tax and other tax aspects of executive compensation, employee benefits programs ( including employer-provided medical plans), and nonqualified deferred compensation plans.

  3. The functions of the Deputy Division Counsel/Deputy Associate Chief Counsel (EB) are described above in CCDM 30.3.2.4.4.2.

30.3.2.4.4.4  (08-02-2011)
Deputy Division Counsel/Deputy Associate Chief Counsel (Exempt Organizations/Employment Tax/Government Entities)

  1. The Deputy Division Counsel/Deputy Associate Chief Counsel (Exempt Organizations/Employment Tax/Government Entities) (EOEG) is made up of three branches covering exempt organizations, employment tax, and government entities issues. The office is responsible for providing impartial legal service to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, other governmental agencies, and the public.

  2. Subject Matter Responsibilities. The Deputy Division Counsel/Deputy Associate Chief Counsel (EOEG) is responsible for:

    1. Planning, directing, supervising technical subject experts, and coordinating operational policies and programs with respect to legislation, regulations and other guidance.

    2. Interpretations of rulings and opinions to assure the uniform interpretation and application of federal tax laws involving employment taxes and taxes on self-employment income, exempt organizations (other than those within the jurisdiction of the Commissioner, TEGE Division), fringe benefits, Indian tribal governments, and federal, state, and local governments.

  3. The functions of the Deputy Division Counsel/Deputy Associate Chief Counsel (EOEG) are described above in CCDM 30.3.2.4.4.2.

30.3.2.4.4.5  (06-11-2008)
Deputy Division Counsel/Deputy Associate Chief Counsel (Field Service)

  1. The Deputy Division Counsel/Deputy Associate Chief Counsel (Field Service) is made up of six Area Counsels in six geographic areas covering employee benefits, exempt organizations, employment tax, tax exempt bonds, and government entities issues arising in field offices. The office is responsible for providing impartial legal service to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, other governmental agencies, and the public. The six geographic Area Counsels are:

    • Northeast Area

    • Mid-Atlantic Area

    • Great Lakes Area

    • Gulf Coast Area

    • Pacific Coast Area

    • Mountain States Area

  2. Subject Matter Responsibilities. The Deputy Division Counsel/Deputy Associate Chief Counsel (Field Service) is responsible for planning, directing, supervising, and coordinating the operational policies and programs for the delivery of legal advice, legal representation in litigation, and support involving:

    • Employment taxes and taxes on self-employment income

    • Income tax and other tax aspects of executive compensation, employee benefits programs, and exempt organizations, including employer-provided medical plans, nonqualified deferred compensation plans, and fringe benefits

    • Indian tribal governments

    • Tax exempt bonds

    • Federal, state, and local governments

  3. The functions of the Deputy Division Counsel/Deputy Associate Chief Counsel (Field Service) are described above in CCDM 30.3.2.4.4.2.

30.3.2.4.4.5.1  (06-11-2008)
Area Counsel (TEGE)

  1. Area Counsel offices are designed as groups of versatile specialized staff providing legal service to the TEGE Operating Division. Based on an analysis of the geographic source of workload and the key functional location of client activities, the Deputy Division Counsel/Deputy Associate Chief Counsel (Field Service) serves the TEGE Division field function from six key cities. The office is responsible for providing impartial legal service to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, other governmental agencies, and the public. There are six Counsel areas, with an Area Counsel and a Deputy Area Counsel for each area:

    • Northeast (Long Island)

    • Mid-Atlantic (Baltimore)

    • Great Lakes (Chicago)

    • Gulf Coast (Dallas)

    • Mountain States (Denver)

    • Pacific Coast (Los Angeles with a POD in Thousand Oaks)

  2. Subject Matter Responsibilities. The Area Counsels are responsible for planning, directing, supervising, and coordinating the operational policies and programs for the delivery of legal advice, legal representation in litigation, and support to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, other government agencies, and the public in the topics within his/her geographic jurisdiction concerning the application of federal tax laws involving:

    1. Employment taxes and taxes on self-employment income

    2. Income tax and other tax aspects of executive compensation, employee benefits programs, and exempt organizations, including employer-provided medical plans, nonqualified deferred compensation plans, and fringe benefits

    3. Indian tribal governments

    4. Federal, state, and local governments

30.3.2.4.4.5.1.1  (06-07-2012)
Functions of the Area Counsels

  1. Serves as legal advisor to the following:

    • The National Director, Employee Plans (EP) Examination, Baltimore

    • The National Director, Exempt Organizations (EO) Examination, Dallas

    • Employee Plans (EP) Area Managers

    • Exempt Organizations (EO) Area Managers

    • The TEGE field office managers on Government Entity matters

    • Other TEGE employees involved in outreach, compliance, examination, and enforcement activities

  2. Litigates cases in the U.S. Tax Court, including:

    1. Declaratory judgment cases under IRC §§ 7428, 7476, and 7478

    2. Cases arising under IRC § 7436

    3. Deficiency cases arising from an examination conducted by the TEGE Operating Division

    4. Deficiency cases arising from an examination conducted by another Service Operating Division if the sole issue or primary issue is a TEGE issue

    5. Approves the defense or settlement of cases pending in the Tax Court

  3. Prepares and files pleadings, motions, briefs, and settlement documents in Tax Court litigation.

  4. Handles and processes litigation in the U.S. Tax Court, including the determination of the Service's litigating position in such cases.

  5. Reviews closing agreements.

  6. Prepares defense letters in suits including declaratory judgment suits filed by exempt organizations under IRC § 7428 in the U.S. District Court for the District of Columbia or in the Court of Federal Claims and suits for refund of employment taxes under IRC § 7422 and provides advice and support to Department of Justice in that litigation.

  7. Partners with other Division Counsel/Associate Chief Counsel (TEGE) executives and managers in the preparation of legal advice to Department of Justice as to the facts and law including:

    1. Recommendations concerning defense, settlement, concession, appeal, or certiorari

    2. Other advice and assistance including suits for declaratory judgment for exempt organizations arising under IRC § 7428 in the U.S. District Court for the District of Columbia and the Court of Federal Claims

    3. The authorization or sanctioning of counterclaims, third party complaints, or the commencement of collection suits in the district courts, bankruptcy courts, or the U.S. Court of Federal Claims pertaining to matters under his/her jurisdiction

  8. Prepares recommendations of acquiescence and nonacquiescence in adverse decisions in tax litigation and prepares recommendations to the Division Counsel/Associate Chief Counsel (TEGE) regarding appeals of litigated cases.

  9. Coordinates large case petitions, Tax Court briefs, and other appropriate matters with the Division Counsel/Associate Chief Counsel (TEGE) and with other Division Counsel as necessary.

  10. Assists the Division Counsel/Associate Chief Counsel (TEGE) in considering cases within his/her jurisdiction (when requested by the Counsel Criminal Tax office) where the Service requests review of decisions declining recommendations for grand jury investigation and assists in preparing each case for final decisions of the grand jury investigation in question.

  11. Performs all other necessary litigation coordination in his/her area of responsibility.

  12. Provides advice to the Division Counsel/Associate Chief Counsel (TEGE) concerning audits of churches under IRC § 7611.

  13. Supervises the pre-issuance review of notices in nondocketed cases submitted for pre-litigation review by the Operating Division TEGE client.

  14. Performs the duties and functions relating to:

    • The consideration and review, prior to issuance, of proposed and final statutory notices of deficiency and statutory notices of claim disallowance and notices of adverse determinations prepared by the Service

    • The concurrence in the elimination of the ad valorem fraud penalty in a case not docketed in the U.S. Tax Court

    • The concurrence as to action proposed by the Appeals Division in any case in which a recommendation for criminal prosecution is pending

  15. Supervises and coordinates the rendering of legal advice and assistance to Service offices, Appeals offices, and Campus offices concerning applications for determination of exemption qualification, compliance activities, cases involving the examination of returns, or the consideration of claims for refund with respect to areas under his/her jurisdiction.

  16. Renders legal advice and assistance to the Service, Appeals offices, and Campus offices concerning the disclosure of information with respect to TEGE taxpayers and issues within the jurisdiction of the Division Counsel/Associate Chief Counsel(TEGE).

  17. Renders legal advice and assistance to the Service and Appeals offices concerning the review and disposition of offers-in-compromise when the offer is premised on doubt as to liability or promotion of effective tax administration and when either the offer was submitted by a TEGE taxpayer or the underlying liability issue is within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

  18. Directs and ensures coordination with the Department of Labor with respect to issues relating to employee benefit plans, in particular, cases involving prohibited transactions and qualification cases raising the exclusive benefit requirements of IRC § 401(a)(2).

  19. Provides advice and review to the TEGE Operating Division, handles the legal work in conjunction with other Counsel divisions, and assists US Attorneys in cases involving the following when these cases involve matters within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE):

    • Enforcement of a summons

    • Injunctions to restrain the assessment or collection of taxes

    • Actions by taxpayers for review of jeopardy assessment procedures

    • Civil remedies against tax return preparers pertaining to matters under his/her jurisdiction

    • Civil actions including refund suits relating to civil penalties for aiding and abetting understatements of tax liabilities, the filing of frivolous returns, and the filing of false statements with respect to withholding

    • Federal and state receiverships or other insolvencies

    • Assignments for the benefit of creditors

    • Corporate dissolutions

    • Administration of estates and decedents or incompetents

    • Tax liens

    • Actions seeking the return of property seized by levy

  20. Approves in writing the making of jeopardy and termination assessments and levies made less than 30 days after notice and demand for payment. This authority may not be redelegated.

  21. Approves on behalf of the Chief Counsel actions to be taken with respect to U.S. Tax Court subpoenas and disclosure of information in U.S. Tax Court litigation conducted under his/her jurisdiction.

  22. Exercises exclusive jurisdiction over any case docketed in the Tax Court if:

    1. The sole issue or primary issue is a TEGE issue and if the notice of deficiency, liability, or other determination was issued by the Appeals Division after Appeals' consideration of all petitioned issues

    2. The notice of deficiency, liability, or final adverse determination letter was issued by the TEGE Operating Division and is based upon a ruling or technical advice in that case involving a qualification of an employee plan or tax exemption and/or foundation status of an organization (but only to the extent the case involves such issue)

    3. The case was docketed under IRC §§ 7428, 7476, or 7478, except as provided in paragraph 3 of Delegation Order 8-1 (IRM 1.2.47.2). Jurisdiction vests with Counsel at the time such cases are docketed with the court. See 26 CFR § 301.6020-1, 26 CFR § 301.6201-1, 26 CFR § 301.7701-9; Treasury Department Order No. 150-10; General Counsel Order No. 4; and Delegation Order 8-1

  23. Exercises jurisdiction over all docketed Tax Court cases if the notice of deficiency, liability, or other determination was issued by the TEGE Operating Division; or, if the notice of deficiency, liability, or other determination was issued by another Service Operating Division and if the sole issue or primary issue is a TEGE issue. Extends the settlement period or accepts jurisdiction of docketed Tax Court cases referred to the Appeals Division for settlement.

  24. Disposes of Tax Court cases under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE), referring, with recommendations, to the Chief Counsel cases which seem proper or as may be directed.

  25. Determines what civil actions should be brought for recovery of erroneous refunds pertaining to matters under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE) and authorizes the commencement of erroneous refund collection suits. Authorizes or sanctions counterclaims or third-party complaints with respect to refund suits pending in the district courts or the U.S. Court of Federal Claims if those suits involve matters under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE) and performs necessary legal services on behalf of the Service as directed in connection with taxpayer suits for refund of taxes.

  26. Partners with other Division Counsel to:

    • Request that Department of Justice commence any proceeding to enjoin promoters of abusive tax shelters, as authorized under IRC § 7408, and to advise and consult with the Department of Justice concerning the defense, settlement, concession, or appeal of such cases

    • Develop procedures and guidelines with the Commissioner's office for the assertion of civil penalties against promoters of abusive tax shelter under IRC § 6700

    • Develop procedures with the Commissioner's office and the Department of Justice for handling refund suits for the recovery of civil penalties by promoters under IRC § 6703

30.3.2.4.5  (07-21-2005)
Division Counsel (Wage & Investment) (W&I)

  1. The Wage and Investment legal function is headed by a Division Counsel (Wage & Investment), who reports to, and who is supervised by, the Deputy Chief Counsel (Operations). As depicted on the organizational chart in Exhibit 30.3.2-15, the Division Counsel (W&I) supervises a Senior Legal Counsel and a small staff of attorneys or other legal personnel.

  2. The Division Counsel (W&I) partners with the Office of Division Counsel (Small Business/Self-Employed) to provide full service to both SB/SE and W&I functions and their taxpayers and other customers, providing W&I program direction and feedback for the annual performance evaluations of SB/SE Area Counsel based on delivery of service related to W&I cases and taxpayers. The Division Counsel (W&I) does not have dedicated attorneys and other legal staff to litigate cases with respect to W&I taxpayers or the collection of taxes.

30.3.2.4.5.1  (07-21-2005)
Subject Matter Responsibility and Functions

  1. The Division Counsel (W&I) serves as senior legal advisor and expert consultant to the Commissioner of Internal Revenue, Commissioner (W&I), other Division Commissioners, the Chief Counsel, and other top ranking Service and Treasury officials on the legal issues, regulations, and needs relevant to serving all wage earning or investing taxpayers who do not file Schedules C, E, F and/or Form 2106, representing these officials on sensitive and controversial legal matters related to these areas.

  2. The Division Counsel (W&I) performs the following functions with respect to tax litigation matters:

    1. Works closely with the Commissioner and Deputy Commissioner (W&I), in formulating short and long range program policies, strategies, and objectives for the Division to implement overall Service strategy and vision. Participates as an executive member of Commissioner (W&I) Planning Council. Participates in the design and development of integrated policies, programs, systems, and strategies that effectively provide superior customer service and ensure fairness and equity in enforcement of the Division's delivery of service and accountability to taxpayers.

    2. Sets Division Counsel (W&I) business unit strategy and goals in alignment with overall organizational and research strategy. Establishes performance targets and business unit goals.

    3. Provides program direction to the Division Counsel (SB/SE) relative to tax litigation and other legal services associated with W&I cases and taxpayers. Provides feedback to the Division Counsel (SB/SE) for the annual performance evaluations of SB/SE Area Counsel, based on continuing assessments of delivery of service related to W&I cases and taxpayers.

    4. Allocates Division Counsel (W&I) resources as required and manages operating unit budget process and investment process.

    5. Coordinates strategy and positions with appropriate officials throughout the W&I Division, other Division Counsel offices, and Associate Chief Counsel offices. Coordinates questions concerning litigation and/or settlement of issues and cases of W&I taxpayers.

    6. Directs and oversees the overall management of the Division Counsel (W&I) staff. In this regard, provides continuing coordination, control, and direction of Division Counsel (W&I) operations to assure that Chief Counsel objectives, policies, procedures, and programs are implemented fully and effectively, including the development of programs and their evaluation in terms of effectiveness, efficiency, comprehensiveness, and timeliness.

    7. Assures that Division Counsel (W&I) staff operates as an effective team, and that all functions are handled equitably and in a manner that is responsive to the needs of all programs that Division Counsel (W&I) supports. Assures sound position management policy and takes positive steps in support of all merit system principles.

    8. Assures the full range of personnel activities are properly and timely addressed as necessary (i.e., recruitment, training, performance evaluation, disciplinary or adverse action, and management reporting), and performs all needful activities to effectively manage the organization and personnel within the Division Counsel (W&I) organization.

30.3.2.5  (07-21-2005)
Delegations of Authority to Chief Counsel Managers and Chief Counsel Employees

  1. The authority to respond through appropriate channels to congressional inquiries directed at, or most germane to, their offices as directed by the Legislative Unit.

  2. The authority to perform other duties as assigned from time to time by their superiors.

30.3.2.5.1  (11-19-2009)
Jeopardy or Reprisal Exceptions Pertaining to Third Party Contacts

  1. The authority to determine whether the jeopardy or reprisal exceptions apply has been delegated to all non-Chief Counsel employees who might make IRC § 7602(c) contacts and to the Chief Counsel by Delegation Order 25-12, Third Party Contact Jeopardy or Reprisal Determination (IRM 1.2.52.13).

  2. The authority to determine for good cause shown that providing the taxpayer with general notice or notice of specific third party contacts would jeopardize collection of any tax or may involve reprisal against any person is delegated to all personnel in the Office of Chief Counsel required to make third party contacts subject to the requirements of IRC § 7602(c).

30.3.2.6  (06-07-2012)
Savings

  1. Where not inconsistent with this chapter, other provisions of this manual (including Notices and Orders), or other instruction of the Chief Counsel, any authority heretofore delegated by the Chief Counsel to Chief Counsel subordinates that is not delegated under this chapter or other provision of this manual is delegated as was set forth in the following (which may be found at CCDM Notices and Orders):

    • CC Order O-30-2000-001 (May 31, 2000)

    • CC Orders O-30-2000-002 through 0-30-2000-007 (July 2, 2000)

    • CC Order O-30-2000-009 (October 8, 2000)

    • CC Order O-30-2000-012 through 0-30-2000-014 (October 8, 2000)

    • CC Order O-30-2000-017 (November 19, 2000)

    • CC Order O-30-2001-001 (March 12, 2001)

    • Notice CC-2001-032 (June 19, 2001)

30.3.2.7  (11-19-2009)
Direct Delegations from the Commissioner

  1. Direct delegations of authority from the Commissioner to the Chief Counsel, Division Counsel, Associates Chief Counsel and Deputies Associate Chief Counsel can be found by subject matter in IRM 1.2.2, Delegations of Authority (in some cases these are further implemented by this CCDM section). Use caution when consulting IRM 1.2.2. While the section has been updated several times since the 1998 reorganization, the purpose of many of the updates was to add new organizational titles brought about by the Service's modernization. The delegations sometimes refer to, or are based upon, obsolete or changed provisions of law, regulation, or policy. At the time of this CCDM section's publication, all Commissioner Delegation Orders were under review for comprehensive revisions and renumbering. Delegation Orders that have been approved but not yet published in the IRM can be found at http://www.irs.gov/foia/content/0,,id=132725,00.html.

  2. Listed in Exhibit 30.3.2-16 are Commissioner Delegation Orders that name the Chief Counsel or other officials in the Office as delegates, or that have historically been regarded as making delegations to the Chief Counsel or other officials in the Office, sometimes even where primary comparable authority is delegated through the General Counsel.

  3. That exhibit does not include delegations of authority to non-Counsel personnel that predicate the exercise of authority upon the review, advice, consultation, concurrence, or approval of the Chief Counsel or his subordinates, or that require the exercise of that authority to be based on the positions taken by the Chief Counsel or his or her subordinates.

30.3.2.8  (07-21-2005)
Delegations of Authority to the Commissioner and Other IRS Officials

  1. This section delegates authority from the Chief Counsel to the Commissioner of Internal Revenue and other officials.

30.3.2.8.1  (11-18-2011)
Certain Bankruptcy Matters

  1. The Commissioner of the Internal Revenue is hereby delegated the authority to refer matters to and authorize commencement of actions by Department of Justice in the U.S. Bankruptcy Courts on the matters listed below in cases where the Service has filed a Proof of Claim for less than $1 million or has not filed a Proof of Claim in U.S. Bankruptcy Court:

    1. Motions to dismiss or convert cases, except those involving organizations that claim an exemption from taxation under IRC § 501.

    2. Motions on behalf of the Service and objections to plans based on the debtors' failure to file tax returns and responses to the debtors' objections to estimated claims filed by the Service in cases where the debtor failed to file an income tax return.

    3. Responses to debtors' motion to determine dischargeability of a tax, except where: the debtor has filed consecutive bankruptcies; the debtor defaulted on an offer in compromise; or the denial of discharge would be premised on Bankruptcy Code § 523(a)(1)(C).

    4. Responses to objections to Service claims that are based on the debtors' claimed payment of tax, or claims that debtor filed a return.

    5. Motions relating to the debtors' failure to make timely payments under a Plan and/or accrual of post-confirmation liabilities.

  2. See General Counsel Order No. 4 , Delegation of Authority to the Assistant General Counsel —- Chief Counsel, Internal Revenue Service, General Counsel Order No. 5, Delegation of Authority to Chief Counsel and Legal Counsel, and Delegation Order 25–9, Authority to Refer Matters to and Authorize Commencement of Actions by the Department of Justice in Certain Bankruptcy Matters.

30.3.2.8.2  (07-21-2005)
Deciding Appeals to the Secretary of the Treasury in Director of Practice Cases

  1. [Reserved]

30.3.2.9  (12-21-2010)
Field Management Matrix

  1. The Field Management Matrix is an integrated management structure that balances geographic and functional needs at all levels, but does not change the existing Divisional lines of authority or supervisory chains of command. The Field Management Matrix focuses on office-wide issues of teamwork, resource allocation, and skill development. The matrix structure requires the selected managers to assume additional duties to support cross-Divisional coordination and communication.

  2. The Field Management Matrix operates in three tiers:

    • Managing Counsel

    • Area Teams

    • Field Leadership Team

30.3.2.9.1  (12-21-2010)
Managing Counsel

  1. Managing Counsel are appointed in each of the 48 posts of duty to address issues that have an office-wide impact, such as the following:

    • Office functions

    • Office closings

    • Recruitment

    • Training

    • Local bar and taxpayer community contacts

  2. Managing Counsel are appointed by the Chief Counsel following recommendation from the Area Teams and Field Leadership Team. Managing Counsel appointments are reviewed by the Area Team and Field Leadership Team every three years. Recommended changes, if any, are forwarded to the Chief Counsel for decision.

30.3.2.9.2  (12-21-2010)
Area Teams

  1. Area Teams interact with Managing Counsel, assume a leadership role that transcends existing Division management roles, ensure collaboration and cooperation across Divisions, maintain high levels of Service-wide client satisfaction, and foster an effective relationship with the National Treasury Employees Union (NTEU). The teams are comprised of appointed representatives from each business unit, within the following geographic areas:

    • Northeast — CT, MA, ME, NH, NY, RI, VT

    • Central — DC, DE, KY, MD, MI, NJ, OH, PA, WV

    • Southeast — AL, AR, FL, GA, LA, MS, NC, SC, TN, VA

    • Midwest — IA, IL, IN, KS, MN, MO, ND, NE, SD, WI

    • Southwest — AZ, CO, MT, NM, NV, OK, TX, UT, WY

    • West — AK, CA, HI, ID, OR, WA

  2. Each Area Team has a Team Leader selected by the Chief Counsel from among the SES Area Counsel on the team, following recommendations from the Field Leadership Team. Team Leader appointments are reviewed every three years by the Field Leadership Team. Recommended changes, if any, are forwarded to the Chief Counsel for decision.

  3. Team Leaders hold periodic conference calls, not less than quarterly, during which team members are provided with field leadership information and discuss issues of interest to the team.

30.3.2.9.3  (12-21-2010)
Field Leadership Team

  1. The Field Leadership Team has an enhanced role in policy decisions for the Office of Chief Counsel. The Field Leadership Team is led by the Deputy Chief Counsel (Operations) and consists of the following positions:

    • Division Counsel (Small Business/Self Employed)

    • Division Counsel (Large Business & International)

    • Division Counsel/Associate Chief Counsel (Criminal Tax)

    • Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities)

    • Associate Chief Counsel (Finance and Management)

    • Associate Chief Counsel (General Legal Services)

    • Six Area Team Leaders

  2. The Field Leadership Team holds monthly conference calls to consider issues of importance to the functioning of field offices, deciding on courses of action for addressing those issues.

Exhibit 30.3.2-1 
Chief Counsel Organization Chart

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Exhibit 30.3.2-2 
Counsel to National Taxpayer Advocate Organization Chart

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Exhibit 30.3.2-3 
Associate Chief Counsel (Corporate) Organization Chart

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Exhibit 30.3.2-4 
Associate Chief Counsel (FM) Organization Chart

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Exhibit 30.3.2-5 
Associate Chief Counsel (FIP) Organization Chart

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Exhibit 30.3.2-6 
Associate Chief Counsel (GLS) Organization Chart

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Exhibit 30.3.2-7 
Associate Chief Counsel (ITA) Organization Chart

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Exhibit 30.3.2-8 
Associate Chief Counsel (International) Organization Chart

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Exhibit 30.3.2-9 
Associate Chief Counsel (PSI) Organization Chart

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Exhibit 30.3.2-10 
Associate Chief Counsel (PA) Organization Chart

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Exhibit 30.3.2-11 
Division Counsel/Associate Chief Counsel (CT) Organization Chart

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Exhibit 30.3.2-12 
Division Counsel (LMSB) Organization Chart

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Exhibit 30.3.2-13 
Division Counsel (SBSE) Organization Chart

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Exhibit 30.3.2-14 
Division Counsel/Associate Chief Counsel (TEGE) Organization Chart

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Exhibit 30.3.2-15 
Division Counsel (WI) Organization Chart

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Exhibit 30.3.2-16 
Commissioner Delegation Orders which Delegate Authority to Chief Counsel

Listed below by subject matter are Commissioner Delegation Orders that name the Chief Counsel or other officials in the Office as delegates. The current D.O. number (and former D.O. number where applicable) are shown as well as the IRM section where the delegation order can be viewed. Delegation Orders that have been approved but not yet published in the IRM can be found at http://www.irs.gov/foia/content/0,,id=132725,00.html.

Current Del. Order No. Former Del. Order No. Title of Commissioner Delegation Order
Organization, Finance and Management – IRM 1.2.40
1–3 19 (Rev. 17) Payment to Employees for Relocation Expenses
1–4 23 (Rev. 15) Settlement of Tort Claims, Claims under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service for Damage to or Loss of Personal Property Incident to Service
1–5 25 (Rev. 20) Reimbursement for Actual Expenses
1–7 47 (Rev. 18) To Authorize Attendance at Meetings at Government Expense
1–8 48 (Rev. 15) Foreign Travel
1–10 74 (Rev. 5) Travel of Personnel Detailed to the Internal Revenue Service
1–15 110 (Rev. 9) Waiving Claims Against Current or Former Employees for Erroneous Payments
1–16 111 (Rev. 13) Agency Collection Action
1–22 189 (Rev. 6) Authority to Authorize Travel Not at Government Expense
1–30 95 (Rev. 14) Approval of Travel Advances, Travel and Transportation Services, and Travel Vouchers
1–31   Authorization and Approval of Tour Renewal Agreement Travel
1–32   Emergency Transportation and Storage of Privately Owned Vehicles
1–33   Travel for Emergency Purposes
1–35 (Rev. 1)   Authority to Approve Use of Non-Contract Air Carriers
1–36   Authority to Direct Official Travel by an Individual Employed Intermittently in the Government
1–40 192 (Rev. 6) and
243 (Rev. 1)
Approval of Non-Emergency and Emergency Common Carrier Purchases over $100
1–54 208 (Rev. 6) Delegation of Authority in the Performance of Commercial Activities
The Examining Process – IRM 1.2.43
4–1 8 (Rev. 11) Agreements as to Liability for Personal Holding Company Tax
4–2 14 (Rev. 5) Extension of Time for Filing Statement of Grounds
4–5 35 (Rev. 15) Agreements Treated as Determinations
4–10 93 (Rev. 10) Aggregations
4–11 107 (Rev. 8) Authority to Determine that Certain "Savings Institutions" Do Not Intend to Avoid Taxes by Paying Dividends or Interest for Periods Representing More than 12 Months
4–15 136 (Rev. 6) Authority to Sign Agreements Under Revenue Procedure 74-6 With Respect to Exercise by Trustee of Administrative and Investment Powers
4–18 154 (Rev. 10) Reports of Refunds and Credits to the Joint Committee on Taxation
The Rulings and Agreements Process – IRM 1.2.46
7–2 113 (Rev. 14) Authority to Issue Exempt Organization Determination Letters
7–4 139 (Rev. 7) Authority to Extend the Correction Period and the Allowable Distribution Period Relating to Private Foundation Matters
The Appeals Process – IRM 1.2.47
8–1 60 (Rev. 7) Appeals Functions. Settlement of Cases Docketed in the United States Tax Court
8–3 97 (Rev. 34) Closing Agreements Concerning Internal Revenue Tax Liability
8–4 171 (Rev. 2) Authority of Appeals Under 26 CFR 301.6511 and 26 CFR 301.6532
8–7 160 (Rev. 6) Authority of Appeals in Termination Assessments of Income Tax and Jeopardy Assessments
8–8 66 (Rev. 15) Authority of Appeals in Protested and Tax Court Cases
Communications, Liaison and Disclosure Activities – IRM 1.2.49
11–1 89 (Rev. 10) Administrative Control of Documents and Material
11–2 156 (Rev. 17) Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents
11–4 165 (Rev. 8) Responses to Administrative Appeals Filed Pursuant to the Freedom of Information Act (5 U.S.C. § 552)
Special Topic Activities – IRM 1.2.52
25–1 4 (Rev. 23) Summonses, Oaths, Certifications, and Related Functions
25–2 42 (Rev. 28) Authority to Execute Agreements to Extend the Period of Limitations on Assessment or Collection and to Accept Form 900, Tax Collection Waiver
25–12 (Rev. 1) 259 Third Party Contact Jeopardy or Reprisal Determination
Chief Counsel Activities – IRM 1.2.53
30–1 96 (Rev. 13) Application of Rulings Without Retroactive Effect
30–2 155 (Rev. 4) Recommendation Letters to the Department of Justice Concerning Settlement Offers Covering Persons or Periods Not in Suit
30–3 183 (Rev. 8) Extension of Time for Making Certain Elections
30–4 220 (Rev. 3) Claims of Executive Privilege in Federal Courts
30–5 190 (Rev. 4) Transfer of Technical Functions to the Office of Chief Counsel
30–6 231 (Rev. 4) Abate Interest on Erroneous Refunds
Status Indeterminate
  246 Continuation of Authority under Existing Delegations and Conferral of Authority on Deputy Regional Counsel
Revocations
  69 (Rev. 7)

Note:

Revoked .

Formerly "Designating Employees Who May Certify That Commercial Long-Distance Calls Were Necessary in the Interest of the Government"

Note:

The following delegation orders made delegations to Chief Counsel officials during the period when Chief Counsel had shared supervisory jurisdiction over Appeals and when the Commissioner reserved certain personnel authorities over technical personnel in the Office of Chief Counsel following the 1982 reorganization. As applied to Chief Counsel, these orders are no longer effective, but the Office now delegates comparable authority through the CCDM for personnel under its jurisdiction.

  • D.O. 1–21, Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a) , at IRM 1.2.40 (formerly D.O. 188 (Rev. 5))

  • D.O. 1–2, Designation of Acting Supervisory Officials, at IRM 1.2.40 (formerly D.O. 12 (Rev. 14))

  • D.O. 6–2, Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service, at IRM 1.2.45 (formerly D.O. 27 (Rev. 14))

  • D.O. 6–11, Tours of Duty, at IRM 1.2.45 (formerly D.O. 39 (Rev. 19))

  • D.O. 6–12, Absence and Charges to Leave, at IRM 1.2.45 (formerly D.O. 104 (Rev. 14))

  • D.O. 6–4, Authorization to Engage in Outside Employment, Business, and Other Activities, at IRM 1.2.45 (formerly D.O. 105 (Rev. 10))

  • D.O. 6–13, Certification of Time and Attendance, at IRM 1.2.45 (formerly D.O. 105 (Rev. 10))

See Treas. Order Nos. 107-04 and 107-07 (as to personnel and personnel-related authorities); IRC § 7803(b)(4); and General Counsel Order Nos. 1, 4 and 10.


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