Office of Chief Counsel
E9173
The Office of Chief Counsel is the legal arm of the U.S. tax administration that provides authoritative guidance, representation, and legal advice on federal tax law.
Aliases (2)
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
component of the U.S. federal government
→
government legal office → |
| country |
United States
→
|
| employs |
attorneys
→
paralegals → support staff → |
| field |
administrative law
→
federal tax law → tax administration → |
| hasOfficeType |
field offices
→
national office → |
| headOfOrganization |
Chief Counsel of the Internal Revenue Service
→
|
| jurisdiction |
federal government of the United States
→
|
| legalAuthority |
Internal Revenue Code
→
Treasury regulations → federal case law on tax matters → |
| mission |
to ensure the fair and uniform application of the federal tax laws
→
to provide the highest quality legal advice and representation to the Internal Revenue Service → |
| parentOrganization |
Internal Revenue Service
→
U.S. Department of the Treasury → |
| reportsTo |
Commissioner of Internal Revenue
→
General Counsel of the Department of the Treasury → |
| role |
advises Treasury and IRS on interpretation of the Internal Revenue Code
→
assists in the administration and enforcement of internal revenue laws → coordinates IRS positions in significant tax litigation → develops and maintains IRS legal guidance programs → drafts regulations and other published guidance on federal tax issues → issues revenue rulings and revenue procedures → legal arm of the U.S. tax administration → participates in the development of tax legislation → provides authoritative guidance on federal tax law → provides ethics and professional responsibility guidance to IRS attorneys → provides legal advice to the Internal Revenue Service → provides legal support for IRS examinations and collections → provides technical advice to IRS operating divisions → represents the Commissioner of Internal Revenue in the United States Tax Court → represents the Internal Revenue Service in litigation → reviews and clears certain IRS forms and publications for legal sufficiency → |
| typeOfWork |
legal advisory services
→
litigation → regulatory drafting → technical tax guidance → |
| worksWith |
IRS Large Business and International Division
→
IRS Small Business/Self-Employed Division → IRS Tax Exempt and Government Entities Division → IRS Wage and Investment Division → Treasury Office of Tax Policy → U.S. Department of Justice → United States Tax Court → |
Referenced by (5)
| Subject (surface form when different) | Predicate |
|---|---|
|
Internal Revenue Service
→
|
hasDivision |
|
Division of Economic and Risk Analysis
→
|
hasPart |
|
Treasury Inspector General for Tax Administration
("IRS Office of Chief Counsel")
→
|
oversees |
|
TIGTA
("IRS Office of Chief Counsel")
→
|
oversightOf |
|
United States in tax litigation
("Internal Revenue Service Chief Counsel")
→
|
representedBy |