Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program)

The Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program) (CC:NTA) reports to, and is supervised by, the Deputy Chief Counsel (Operations). CC:NTA provides legal advice and support directly to the National Taxpayer Advocate (NTA) and headquarters employees of the Office of the Taxpayer Advocate (commonly referred to as the Taxpayer Advocate Service (TAS)) to assist TAS in fulfilling its mission and responsibilities as set forth in the Internal Revenue Code (IRC) As CC:NTA does not have a field component the Office of the Division Counsel (Small Business/Self-Employed) assists in providing legal advice and support to TAS field offices, as depicted on the organizational chart in Exhibit 30.3.2-2. CC:NTA is also responsible for coordinating all legal and advisory services to TAS field offices, including reconciling any differences between the Office of Division Counsel (Small Business/Self-Employed) and TAS field offices.

CC:NTA is responsible for matters that require interpretation of the provisions of IRC §§ 7803(a)(3) and (c), 7811, and 7526, matters that raise questions regarding any authority delegated to the NTA and TAS, and any other issue that relates specifically to the NTA or the TAS organization.

Functions within CC:NTA include:

Providing legal support to TAS, including to the NTA, the Deputy NTA, and the headquarters staff of program managers who coordinate budget, personnel, communications, and equal employment opportunity issues, as well as a staff that works on significant and/or complex taxpayer cases.

Providing legal support to TAS with respect to legal issues involving: the scope of the statutory or delegated authorities; the formulation and completion of the NTA's Reports to Congress, Taxpayer Assistance Orders; and Taxpayer Advocate Directives.

Ensuring that the Office of Chief Counsel provides optimal legal support to the NTA in fulfilling the objectives of the relevant IRC provisions as they relate to that office.

Serving as a central point of contact for all questions and issues relating to the role of the Office in providing legal support to the NTA, including the review of incoming requests for assistance from the NTA, identification, and prioritization of legal issues, and coordinating a response.

Advising the Chief Counsel on short and long range legal support needs of the NTA as related to NTA program objectives, including developments or issues requiring the direct intervention of the Chief Counsel or Deputies Chief Counsel.

Advising the NTA of legislative proposals or Counsel legal advice or published guidance with potential impact on the NTA program.

Where permitted, coordinating the participation of the Office in the development of reports and studies involving the NTA program for Treasury, Congress, and oversight bodies and overseeing compilation of data necessary for such participation.

Identifying for the NTA areas where guidance or legislation would be beneficial to taxpayers or tax administration.

Supervising a staff of attorneys and clerical support personnel; assigning and reviewing work; and proposing and effecting disciplinary action where appropriate.