Chief Counsel

Chief Counsel, Internal Revenue Service

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The Chief Counsel of the IRS supervises approximately 1,400 attorneys who are assigned among the IRS National Office and the major operational divisions of the agency. The principal client of the Office of the Chief Counsel is the Commissioner of the Internal Revenue Service.

The Chief Counsel's Office plays a central role in the administration of the Federal tax laws. Its attorneys provide guidance on the correct legal interpretation of the tax laws, represent the IRS in litigation, and provide all other legal support the IRS needs to carry out its mission of serving American taxpayers. For example, the Chief Counsel's Office drafts regulations, rulings, and other published legal guidance; handles tens of thousands of cases per year in the U.S. Tax Court and bankruptcy courts and works closely with the Department of Justice on other tax litigation in other Federal courts; and provides specific legal advice and determinations to taxpayers and to various IRS offices both before and after taxes are filed.