Matters under the jurisdiction of the respective Division Counsel may affect matters handled by other Division Counsel. Examples are tax shelters, large bankruptcy cases, certain industry-related initiatives, LB&I or SB/SE cases involving TEGE issues, or cases in different Divisions dealing with the same taxpayer. Division Counsel attorneys should be alert to situations where legal positions, strategies, or programs of other Division Counsel cut across Counsel organizations and coordinate through appropriate management channels to ensure a consistent and uniform approach.

The Associate offices will provide an early opportunity for input to any other Associate office that might have an interest in a project. Coordination should include not only specific issues listed in the code and subject matter directories as within the jurisdiction of another organization, but also matter affecting programs or operations of another organization.

Work sent to the Associate offices, whether a brief or a ruling request, is assigned to the Associate office with subject matter jurisdiction over the principal issue. That office is primarily responsible for the completion of the assignment (i.e., filing in Tax Court, responding to a ruling request).

The office having primary responsibility for a work item is responsible for coordinating secondary issues outside its subject matter expertise with the appropriate offices. In responding to coordination requests, one branch in each Associate office will be assigned primary responsibility for the Associate office’s response. That branch is responsible for obtaining all necessary coordination within the Associate offices and combining them into a single response for the coordinating Associate.

The Associate Chief Counsel Procedure & Administration is responsible for many judicial practice issues. P&A attorneys are subject matter experts on procedural matters and will provide technical assistance for procedural and substantive issues. The CCDM, Tax Court Rules of Practice and Procedure, and the Special Counsel in Associate front offices should be consulted prior to consultation with P&A on routine matters.

More complex matters regarding judicial practice and other procedural issues should be coordinated with P&A as the subject matter experts using the same standard that would apply to coordination of other issues in a case. Issues involving sanctions or ethics must be formally coordinated with P&A. The Associate Chief Counsel (Procedure & Administration) is the sanctions officer for tax litigation matters; sanctions officer approval of such matters is required by the Executive Order on Civil Justice Reform.

Certain work items have very short deadlines and require nearly immediate coordination with Associate offices having responsibility for issues in the work item. The primary Associate office must coordinate these issues no later than the second day after receiving the assignment. Priority work items include:

It is also essential for the office receiving the coordination to communicate immediately with the primary Associate office to advise of the receipt of the coordination and the identity of the attorney assigned to it. Offices receiving a coordination request should confirm their receipt of a coordination by phone or email. Coordination responses are to be completed no later than two working days prior to the filing date of any litigation matter. If a coordination response cannot be completed within that timeframe, the responsible manager must advise a manager in the coordinating branch prior to the close of business two working days prior to the filing date. The responsible manager must confirm this contact is made; unacknowledged email or voicemail will not suffice. Although uncommon, circumstances may also arise where a more expeditious response is required. If such a case arises, requests for expeditious treatment should be made by the responsible manager.

Associate Chief Counsel and Division Counsel in their headquarters and field offices have complementary roles. See CCDM 31.1.4.2 above. They must, therefore, work together in handling cases and in producing many types of work products. In many instances, the National Office provides advice and assistance to Division Counsel. The advice and assistance may be provided formally or informally, orally or in writing. Whenever the National Office provides advice and assistance to Division Counsel, any disagreement that cannot be resolved through discussion must be reconciled through appropriate procedures. See CCDM 31.1.4.4 for reconciliation procedures.

Associate offices providing telephone assistance to any field function are required to maintain current records of each incoming call, the question posed, and the response given, pursuant to procedures in CCDM 33.1.3, Releasing Legal Advice to the Public.

Requests for formal technical advice pursuant to Rev. Proc. 2004–2, and succeeding yearly RPS, will be processed as provided in CCDM 33.2, Technical Advice And Technical Expedited Advice.

Written assistance by Associate offices to field counsel, other than TAMs and TEAMs, will be handled in accordance with CCDM 33.1, Legal Advice.

Division Counsel (Large Business & International) is responsible for coordinating Industry Specialization matters and will request review of IS Coordinated Issue Papers (CIPs) and Appeals Settlement Guidelines (ASGs) from the Associate office having primary subject matter jurisdiction for the issue. See CCDM 33.3.4, Division Counsel (LB&I) Industry Program, and CCDM 33.3.3, Appeals Settlement Guidelines, respectively. Division Counsel (Small Business/Self-Employed) is responsible for MSSP matters and may request review of audit technique guides (ATGs) and similar documents from the Associate offices having primary subject matter jurisdiction over the issues addressed in the guides. In addition to review by the subject matter experts on the issues addressed in an ASG, the ASGs are also reviewed by the office of the Deputy Associate Chief Counsel (Legislation & Privacy). See CCDM 33.3.3, Appeals Settlement Guidelines. . All CIPs, ASGs, and ATGs to be coordinated with the Associate offices will be sent by the Division Counsel to TSS4510 and will be assigned to the Associate office having jurisdiction over the subject matter issues that predominate in the document and to ACC (DPC).

See CCDM Part 32, Published Guidance and Other Guidance to Taxpayers, for procedures governing pre-filing agreements, Industry Issue Resolution, and requests for submissions to the Business Plan and CCDM 31.2, Significant Case Coordination, for significant case procedures.

The procedures governing designating cases for litigation are contained in CCDM 33.3.6, Designating a Case for Litigation.

The handling and processing of matters in litigation must be closely coordinated so as to establish a consistent litigation position in all the courts. Actions taken in one case potentially can have direct or indirect impact on other cases, involving either the same or related taxpayers. TECHMIS should be used to locate cases involving the same taxpayer and related or similar issues, and appropriate coordination with attorneys assigned related cases should be undertaken.

Generally speaking, a "related case" for coordination purposes is any pending case or matter which could be materially affected by a proposed action in a particular case, or any pending case or matter in which a proposed action would materially affect a particular case. The cases may be related because they involve the same taxpayer, either for the same or for different taxes or taxable years or for different aspects of the same tax liability; or because they involve the same or similar issues arising out of the same or similar transactions; or because they involve different taxpayers whose relationship is such that action taken with respect to one may materially affect the action to be taken with respect to the other. The case or matter "related" to the second case may be another case of the same type or one pending before another court or at some other stage in its development; it may be pending at various administrative levels within the Service, or before any of the functional divisions or sections in the National Office or field offices of the Chief Counsel, Treasury or the Department of Justice. All related circumstances cannot be precisely described, nor can the extent of the coordination appropriate in every instance be specifically detailed. The attorneys and supervisors should exercise judgment in determining the relationship of related cases or other matters.

A related criminal case or a Tax Court case having open criminal aspects may not be defined with exactitude. The related criminal case may involve either a case to which Criminal Investigation Division jurisdiction has attached, or in which there is a proposed or pending criminal prosecution of either the petitioner or of another person so related to the petitioner that the action proposed, or to be taken, in either the Tax Court case or the criminal case may materially affect the other. Thus, the criminal case and the Tax Court case may be related for coordination and other purposes described in this manual even though each involves different taxpayers and even though the taxable years involved in the two cases are not the same. Furthermore, the Tax Court case is to be considered related to the criminal case for coordination purposes even though the Criminal Tax Division authorized the issuance of the statutory notice during the criminal investigation of the taxpayer, or related taxpayer, and even though clearance with the Department of Justice was not required prior to issuance of the statutory notice upon which the Tax Court case is based. A Tax Court case may have criminal aspects if there is involved proposed or pending criminal prosecution of the taxpayer, or a related taxpayer, for alleged criminal violations of the Internal Revenue Code or the provisions of Title 18 of the United States Code involving revenue matters. The procedures governing the coordination of Tax Court and criminal cases begin at CCDM 35.4.1.5, Coordination with Criminal, Refund, and Collection Cases.

A Tax Court case and a refund suit shall be considered related cases if the concession or settlement of one, or the course of action to be pursued at the trial of one, may have a material effect upon the disposition of the other. Thus, the two cases may be related because they involve the same or related taxpayers, either for the same or different taxes or taxable years; or because they involve the same or similar facts or issues; or because they involve issues arising out of the same transactions. The procedures governing the coordination of Tax Court and refund cases are contained in CCDM 35.4.1.5.2, Coordination with Refund Cases, CCDM 35.5.3.3, Coordination of Tax Court and Refund Cases, and CCDM 34.5.2.5, Case Coordination/ Coordination of Tax Court and Refund Cases.

A Tax Court case and a collection suit or other general litigation matter, whether handled in the field or in the National Office, should be considered related cases, if significant action in one may have a material effect upon the other. Related general litigation matters may include a collection suit or other suits to enforce liens resulting from jeopardy assessments; claims filed in bankruptcy, receivership, probate court proceedings; injunction suits; suits to enforce administrative summons; various other state or federal court proceedings; and various administrative collection activities or International matters. Related collection activities usually relate to the same tax liability which is involved in the Tax Court case, and a settlement of such liability on the merits in either case may be dispositive of the other. In some related collection matters, the tax liability involved may not be the same as that in the Tax Court case, but if there is a direct relationship between the two and action with respect to one may materially affect the other, appropriate coordinating procedures should be followed. The procedures governing the coordination of Tax Court and collection matters begin at CCDM 35.4.1.5.3, Coordination of Tax Court Cases and Collection or Insolvency Cases.

Associate/Division Counsel (TEGE). The Office of the Associate/Division Counsel (Tax Exempt and Government Entities) is a hybrid structure encompassing both the types of duties carried out by an Associate Office and those of a field organization. The Associate/Division Counsel (TEGE) is responsible for providing all needed legal services, regardless of topic or function, for the IRS TEGE Division and its taxpayer segment. Occasionally TEGE will request the assistance of other Divisions in serving these clients. In addition, for certain topics, the Associate Chief Counsel (TEGE) office is also responsible for the delivery of topical legal expertise, regardless of customer or functional activity. Thus if Associate Chief Counsel or Division Counsel handling cases of taxpayers in other taxpayer segments encounter such topics in those cases, it is important that they coordinate with Associate/Division Counsel (TEGE).

Division Counsel (LB&I), in conjunction with the Pre-filing and Technical Guidance Office of the IRS LB&I Division, manages Industry and Issue Programs for specified industries and issues. The purpose of the programs is to identify emerging issues, develop current knowledge of the industry or issue, develop Service position on industry issues or other prominent, common technical issues, and ensure consistent treatment of taxpayers. Coordination with Industry and Issue Counsel is required whenever attorneys encounter issues in these areas. See CCDM 33.3.4, Division Counsel (LB&I) Industry Program, for a description of operation of the program.

Field attorneys should coordinate significant industry and issue specialization issues, in both docketed and nondocketed cases, with Industry and Issue Counsel. For assistance in determining whether an issue is significant for this purpose, the attorney may consult the IRS Technical Advisors’ web pages, which include specific industry guides (available through the Service’s LB&I PFTG site), or contact either the Industry Counsel or Technical Advisor. Responsibility for assuring appropriate coordination resides with the Associate Area Counsel.

When an Industry or Issue Counsel is contacted on an issue arising from a specific audit, the Industry Counsel must advise the Associate Area Counsel responsible for the audit location. When a taxpayer contacts an Associate Chief Counsel Office concerning a significant industry issue, the attorney in the Associate Office should notify the Industry or Issue Counsel. When an Industry Counsel receives an inquiry directly from an audit team or field attorney, he or she should coordinate with the IRS Technical Advisor.

Industry or Issue Counsel should coordinate with the appropriate Associate Chief Counsel Office to assure an issue reflects the correct interpretation of the law as applied to the facts of the particular case. The Industry or Issue Counsel should consult with the IRS Technical Advisor concerning proposals for published guidance that may affect industry issues.

Civil cases handled by the Office of Chief Counsel occasionally involve a claim that a tax refund is due when the transcript of account or other Service records show that the refund check has already been issued, This may arise, for example, in a refund litigation case where the facts indicate that a Treasury check may have been endorsed by the wrong party, mailed to the wrong address, forged, lost, stolen or mutilated, or is otherwise missing. This situation may also arise in a taxpayer suit seeking mandamus or injunctive relief.

The Financial Management Service, a bureau within the Department of the Treasury, has the authority to investigate these claims and, if appropriate, to order the issuance of a substitute check. See 31 U.S.C. §§ 3331, 3343; 31 CFR Parts 235, 245. Whenever a Counsel attorney becomes aware of a claim in litigation that a Treasury check has been lost, stolen, forged, mutilated or destroyed, or is otherwise missing, the attorney should seek advice from the Chief Counsel, FMS. The initial contact with FMS should be by telephone call to the bureau’s Chief Counsel.

The Department Justice is responsible for handling all federal tax litigation, except those cases filed in the United States Tax Court. Executive Order No. 6166 (June 10, 1933). The coordination of significant Tax Court cases with refund suits is discussed in CCDM 35.4.5.1.2 and CCDM 34.5.2.5, Case Coordination/Coordination of Tax Court and Refund Cases.

The Department of Justice should be contacted if there is congressional inquiry involving a suit that has been referred to them for handling. Usually, the Department of Justice prefers that the congressional inquiry be referred to it for preparation of a response. If the Department requests that the Office of Chief Counsel prepare the response, the response should be coordinated with the Department. Division Counsel should establish local procedures to assure that such coordination occurs.

The United States has a unique relationship with the more than five hundred federally recognized Indian tribal governments, which is reflected in Presidential executive orders, U.S./Indian treaties, and specific tax and non-tax laws. Attorneys need to be aware of two notification requirements that will ensure that appropriate protocols are observed and that the attorney receives the specialized input and support necessary.

All tax cases in litigation involving "Indian natural resource trust interests" must be brought to the attention of the Solicitor, Department of the Interior. This agreement permits the Department of the Interior to intervene on behalf of the Indian taxpayer, if deemed appropriate. By separate agreement with the Chief Counsel, Internal Revenue Service, the Tax Division of the Department of Justice is designated as the "clearing house" for Indian tax cases that must be reported to the Department of the Interior.

The term "Indian natural resource trust interests" has been given a broad construction. It originally encompassed income from land allotted to Indians under such acts as the Indian General Allotment Act of 1667, 24 Stat. 388 (25 U.S.C. §§ 331~81). It also includes income from tribal properties created by the Indian Reorganization Act of 1934, 48 Stat. 984 (25 U.S.C. §§ 461–495) and income derived by Indians under the Alaska Native Claims Settlement Act of 1971, 85 Stat. 688 (43 U.S.C. §§1601–1624). In general, it may be stated that any case involving taxation of an Indian, in which the Indian claims exemption on account of his status as an Indian, should be reported to the Tax Division, with a copy to the attention of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), CC:TEGE.

When an Indian tax case is brought in a refund forum, the defense letter should contain a statement to the effect that "it would appear that this case should be brought to the attention of the Solicitor, Department of the Interior, pursuant to the 1972 agreement between the Attorney General and the Secretary of the Interior." A copy of the defense letter should be forwarded to the Associate Chief Counsel (TEGE).

The IRS office of Indian Tribal Governments in the Commissioner, Tax Exempt and Government Entities, serves as the central point for all Service contacts with federally recognized Indian tribes. It is responsible not only for most Service compliance activities with tribes, but is also responsible for ensuring that the Service is in compliance with relevant Presidential Executive Orders that outline the relationships and protocols required in working with tribes. The Commissioner requires that all aspects of federal tax administration that impact on Indian tribal governments and their related entities be coordinated with the IRS office of Indian Tribal Governments in the office of the Commissioner, Tax Exempt and Government Entities. See the following: