Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Chief Counsel

Section 7 of the Data Book provides an overview of the IRS Chief Counsel’s workload and activities. The IRS Chief Counsel is appointed by the President of the United States, with the advice and consent of the U.S. Senate, and serves as the chief legal advisor to the IRS Commissioner on all matters pertaining to the interpretation, administration, and enforcement of the Internal Revenue Code, as well as all other legal matters. Under the IRS Restructuring and Reform Act of 1998, the Chief Counsel reports to both the IRS Commissioner and the Treasury General Counsel.

Attorneys in the Chief Counsel’s Office serve as lawyers for the IRS. They provide the IRS and taxpayers with guidance on interpreting Federal tax laws correctly, represent the IRS in litigation, and provide all other legal support required to carry out the IRS mission.

Graphic on the left shows the number of tax litigation cases closed by type of case in fiscal year 2017 There were 29,802 tax court cases closed.

View details (XLS). For additional graphs from this section, download the PDF of this year’s Data Book.

Highlights of the Data

 

  • In Fiscal Year (FY) 2017, Chief Counsel received 70,604 cases and closed 73,632 cases, including some received in prior years (Table 26).
  • Approximately 86.1 percent of both new cases received and cases closed were related to tax law enforcement and litigation, including Tax Court litigation; collection, bankruptcy, and summons advice and litigation; Appellate Court litigation; criminal tax; and enforcement advice and assistance (Table 26).
  • In FY 2017, Chief Counsel received 26,856 Tax Court cases involving a taxpayer contesting an IRS determination that he or she owed additional tax. During the fiscal year, Chief Counsel closed 29,802 cases involving almost $5.2 billion in disputed taxes and penalties (Table 27).

 

Prior-Year Data

Additional applications may be needed to access linked content on this page.Get free Adobe Acrobat® reader or Excel® viewer.

Back to Top