Division Counsel/Associate Chief Counsel (Criminal Tax)

The Criminal Tax legal function is headed by the Division Counsel/Associate Chief Counsel (Criminal Tax), who reports to and is supervised by the Deputy Chief Counsel (Operations). As depicted on the organizational chart in Exhibit 30.3.2-11, the Division Counsel/Associate Chief Counsel (CT) directly supervises a Deputy Division Counsel/Deputy Associate Chief Counsel (CT), and, through this official supervises:

An Assistant Chief Counsel (Criminal Tax)

A Senior Level Counsel

Special Counsel (one of whom is stationed at National Headquarters and one of whom is stationed in Glynco, Georgia at the Federal Law Enforcement Training Center (FLETC))

Attorneys assigned to the Office of Division Counsel/Associate Chief Counsel in Washington, DC

Area Counsel (Criminal Tax) and Deputy Area Counsel (Criminal Tax), who in turn supervise numerous division attorneys, including Senior Counsel in each area

The Area Counsel (Criminal Tax) generally maintain their offices in the same cities as the Directors, Field Operation, Criminal Investigation. The Division Counsel/Associate Chief Counsel (CT), his or her Deputy, and the Assistant Chief Counsel (Criminal Tax) maintain their offices at the National Headquarters in Washington, DC.

The Division Counsel/Associate Chief Counsel (CT) is responsible for providing impartial, top quality legal service to, and on behalf of, the Service and the Office with respect to Criminal Tax (CT) matters and to provide all necessary legal support to the Chief Counsel and the Department of Treasury on matters of CT policy.

The Division Counsel/Associate Chief Counsel (CT) is responsible for the overall administration of the CT legal program and effective supervision, management and performance of legal services in support of Criminal Investigation (CI) at the national and field levels. The Division Counsel/Associate Chief Counsel (CT) is responsible for planning, directing, and coordinating the policies and programs with respect to the management and direction of all CT legal work within the Chief Counsel's office, including substantive criminal matters (tax, currency, and money laundering crimes), criminal procedure and investigative matters (administrative and grand jury investigations, undercover operations, electronic surveillance, search warrants and forfeitures), providing advice on the referral of cases to Department of Justice for prosecution or commencement of judicial forfeitures, and providing appellate recommendations to Department of Justice.

The Division Counsel/Associate Chief Counsel (CT) performs the following functions:

Plans, directs and coordinates the legal work of the CT function.

Provides input to the Chief Counsel, Chief, Criminal Investigation and other senior executives within CI on matters of CT policy.

Reviews high profile/sensitive cases centralized in the National Headquarters.

Plans and implements actions, including periodic meetings, necessary to create and maintain strong communications within the CT function and between CT, CI and other functions.

Issues advice, direction, and guidance in the appropriate form, including but not limited to legal advice memorandum; informal and formal technical advice; Legal Guidance Memorandum; IRM provisions; Chief Counsel Notices and Directive Manual provisions; and various other publications and handbooks on various issues such as money laundering, tax crimes, electronic surveillance, sentencing, and search warrants.

Reviews CI requests for use of special investigation techniques, including but not limited to proposed Grants of Immunity under 18 U.S.C. § 6001, et seq.; initial requests, deviations and extensions of Group I undercover operations as a member of the Undercover Advisory Committee; highly sensitive search warrants centralized in the National Headquarters; and non-consensual electronic surveillance.

Reviews requests for Code judicial forfeitures pursuant to IRC § 7301, et seq. and makes recommendations on forfeiture petitions for remission or mitigation or offers in compromise.

Responds to inquiries including, but not limited to, those from Congress; other governmental agencies; professional organizations and the public as well as FOIA requests.

Prepares Chief Counsel Advice for disclosure under IRC § 6110.

Coordinates between Department of Justice, other Chief Counsel/IRS functions and other Government agencies.

Disseminates Department of Justice declines.

In consultation with the Chief Counsel and the General Counsel, makes appellate and certiorari recommendations to Department of Justice.

Designs, coordinates, and conducts CT training, including Basic, Advanced, Symposium, and specialized schools.

Provides full time senior attorney(s) as instructors at the Federal Law Enforcement Training Center (FLETC) in Glynco, Georgia.

Provides a Counsel liaison to multi-governmental agency task forces.

Implements and evaluates operational policies and procedures designed to improve the delivery of legal services.

Identifies and communicates emerging and significant issues.

Performs such other functions as may be prescribed from time to time by the Chief Counsel.

The Deputy Division Counsel/Deputy Associate Chief Counsel (Criminal Tax) assists the Division Counsel/Associate Chief Counsel (CT) in the overall administration of the CT legal program and in the supervision, management, and performance of legal services in support of Criminal Investigation at the national and field levels. The Deputy DC/ACC (CT) performs those functions the Division Counsel/Associate Chief Counsel (CT) is authorized to perform that arise out of, relate to, or concern the respective activities or functions administered by the Deputy, subject to the continuing supervision, control, and review of the Division Counsel/Associate Chief Counsel (CT).

Upon delegation by the Division Counsel/Associate Chief Counsel (CT), the Deputy Division Counsel/Deputy Associate Chief Counsel (Criminal Tax) may supervise any or all staff not otherwise under the supervisory jurisdiction of the Deputy Division Counsel/Deputy Associate Chief Counsel (CT). Unless prescribed otherwise by the DC/ACC (CT), the Deputy may act for or represent the Division Counsel/Associate Chief Counsel (CT) in the development of policies governing the office and serves as Acting Division Counsel/Associate Chief Counsel (CT) in the absence of the Division Counsel/Associate Chief Counsel (CT). The Deputy will perform such additional duties as may, from time to time, be assigned by the Division Counsel/Associate Chief Counsel (CT).

The Deputy Division Counsel/Associate Chief Counsel (CT) also works with the Division Counsel/Associate Chief Counsel (CT) in overseeing the planning, direction, review, and coordination the policies and programs with respect to the management and direction of all CT legal work centralized at the National Headquarters, including substantive criminal matters (e.g., tax, currency, and money laundering crimes), criminal procedure and investigative matters (e.g., administrative and grand jury investigations, undercover operations, electronic surveillance, search warrants and forfeitures), providing advice on the referral of cases to Department of Justice for prosecution or commencement of judicial forfeitures, and providing appellate recommendations to Department of Justice.

The Senior Level Counsel (CT) assists the Division Counsel/Associate Chief Counsel (CT) in formulating policies and programs for the operation of the Office. In addition, the Senior Level Counsel (CT) performs assignments of the highest complexity and broadest impact.

The Senior Level Counsel (CT) personally represents the Division Counsel/Associate Chief Counsel (CT) at top-level IRS/Treasury and DOJ meetings, and coordinates highly complex and significant special projects in Criminal Tax matters. The Senior Level Counsel (CT) serves as the program manager for sensitive and semi-sensitive cases to ensure consistent and correct legal interpretation of criminal tax issues. The Senior Level Counsel (CT) serves as primary liaison to Division and Associate Chief Counsel offices in the coordination and direction of activities to support IRS needs and objectives.

perform the following functions:

When assigned to National Headquarters, to serve as legal and technical consultants on the most difficult, important and complex matters arising in connection with the work of the Division, as well as less complex matters assigned at the discretion of the Division Counsel/Associate Chief Counsel (CT) or his or her Deputy. Special Counsel assist and represent the Division Counsel/Associate Chief Counsel (CT) at Chief Counsel, Internal Revenue, and Treasury conferences where policy is developed and determined.

When assigned to FLETC, to serve as the primary legal instructor and Chief Counsel representative on Criminal Investigation's teaching cadre at FLETC. The Special Counsel in this capacity exercise overall program and policy responsibility for the substantive criminal tax teaching provided at FLETC.

The Assistant Chief Counsel (Criminal Tax) assists the Division Counsel/Associate Chief Counsel (CT) in coordinating and directing all administrative activities of the Criminal Tax organizational component of the Office of Chief Counsel. The Assistant Chief Counsel assists the Division Counsel and Deputy Division Counsel in the overall supervision, management, and performance of legal services in support of Criminal Investigation at the national and field levels. The Assistant Chief Counsel is delegated authority and responsibility to perform as an Assistant Chief Counsel, including authority to sign finally on all matters over which the Division Counsel/Associate Chief Counsel (CT) has authority.

The Assistant Chief Counsel (CT) duties and responsibilities include:

Acts for the Division Counsel/Associate Chief Counsel (CT) in the absence of the Division Counsel and Deputy Division Counsel. When acting in such capacity, the Assistant assumes complete responsibility for the activities of the Office of the Division Counsel/Associate Chief Counsel (CT).

Collaborates closely with the Division Counsel regarding any administrative issues under the jurisdiction of Criminal Tax. Specifically, the Assistant plans, directs, and coordinates the administrative and management policies and programs of the office, serving as liaison to the budgetary, information technology, and management committees of the Chief Counsel and the Commissioner.

Assists the Deputy Division Counsel/Associate Chief Counsel (CT) in the management and supervision of the Area Counsel (Criminal Tax). The Assistant conducts Area visitations, works with the Area Counsel relative to staffing issues and workload issues in their Areas, and other duties and responsibilities assigned by the Division Counsel/Associate Chief Counsel (CT) and his or her Deputy.

Serves as the appraising official of the Special Counsel assigned to the FLETC and the approving official of the docket attorney assigned to the FLETC. The Assistant works with the Special Counsel and Criminal Investigation personnel relative to the oversight of this program.

Supervises the attorneys in the Office of Division Counsel/Associate Chief Counsel in positions below GS-15. This responsibility includes, but is not limited to, assigning work, reviewing work products, and appraising the annual performance of the attorneys.

Serves as the appraising official of the Executive Assistant and the Management Analyst and the approving official of the Administrative Officer.

Develops and executes policies, procedures, and directives designed to manage the budgetary process for all aspects of the Criminal Tax function.

Develops, implements, and evaluates operational policies and procedures designed to improve the delivery of legal services.

Develops, implements and evaluates modernization policies and procedures for the Criminal Tax function.

Performs such other functions and duties as may be prescribed from time to time by the Division Counsel/Associate Chief Counsel (CT) and the Deputy Division Counsel/Associate Chief Counsel (CT).

Each Area Counsel (Criminal Tax) and Deputy Area Counsel (Criminal Tax) is responsible for the administration of the CT program at the area and district level. Each Area Counsel (CT) supervises a Deputy Area Counsel (CT), Senior Counsel and division attorneys within an assigned geographic area. Each Area Counsel (CT) reports to and is supervised by the Division Counsel/Associate Chief Counsel (CT) through the Deputy Division Counsel/Deputy Associate Chief Counsel (Criminal Tax). Each Deputy Area Counsel (CT) reports to and is supervised by the Area Counsel (CT). Each Deputy Area Counsel (CT) serves to assist the Area Counsel (CT) in the mission and is responsible for the effective supervision, management, and performance of legal services in support of the CI within an assigned geographic function.

Each Area Counsel and Deputy Area Counsel (CT) is responsible for implementing the policies and programs formulated by the Service and the Office of Chief Counsel with respect to the criminal tax function; advising and counseling the Area Manager for Service Criminal Investigation and his/her subordinates in all legal aspects of the criminal tax function, including substantive criminal matters (e.g., tax, currency and money laundering crimes), criminal procedure and investigative matters (e.g., administrative and grand jury investigations, undercover operations, electronic surveillance, search warrants and forfeitures), the referral of cases to Department of Justice for grand jury investigation, criminal prosecution, and the commencement of forfeitures; and coordinating with other functions within the Service and the Office of Chief Counsel on all matters involving criminal tax.

To accomplish the mission, each Area Counsel (CT) with the assistance of Deputy Area Counsel (CT):

Plans, directs, and coordinates the legal work of the Criminal Tax function in the assigned geographic area.

Plans and implements actions, including periodic meetings, necessary to create and maintain strong communications within the assigned area and between other areas and the Office of Division Counsel/Associate Chief Counsel Associate.

Provides formal and informal legal advice and assistance in matters requiring the approval of the CI Area Manager.

Informs division attorneys and the CI Area Manager of developments in substantive and procedural matters.

Coordinates and participates in training of Counsel and CI personnel.

Periodically meets with the CI Area Manager to ensure that necessary legal services are being provided and to discuss areas for improvement.

Alerts the Division Counsel/Associate Chief Counsel (CT) to sensitive or unique matters in the area.

Makes recommendations to the Division Counsel/Associate Chief Counsel (CT) on emerging issues.

Supports the Division Counsel/Associate Chief Counsel (CT) in the design, coordination and conducting of criminal tax schools.

Supports the Division Counsel/Associate Chief Counsel (CT) in the preparation and updating of manual provisions, training materials, technical updates and other publications.

Coordinates between Department of Justice, other Chief Counsel and Service functions and other Government agencies.

Performs such other functions as may be prescribed from time to time by the Division Counsel/Associate Chief Counsel (CT).

Each Area Counsel (CT) with the assistance of Deputy Area Counsel (CT) also performs the following and other necessary managerial and supervisory duties:

Supervises the Senior Counsel and division attorneys assigned to the Criminal Tax function in the Area and local offices.

Assigns, reassigns, and transfers Area Counsel (CT) and Division Counsel (CT) personnel under his or her jurisdiction among any of the Area's subordinate offices, as necessary.

Prepares evaluations and appraises the performance of subordinate personnel, taking personnel actions as necessary for those under his/her supervision.

Assigns and reviews work products, establishes work assignment priorities, monitors workload balances, and transfers work among docket attorneys to ensure a proper workload balance.

Ensures performance and program goals, strategy, and organizational policies are clearly communicated to employees.

Approves travel and travel vouchers and manages other assigned budgetary functions for the area.

Prepares and maintains records and reports with respect to the work of the CT function in the area.

Designates an Acting Area Counsel (CT) or other manager for the function for the temporary absence of the incumbent.

Redelegates his/her authority as necessary, except where such redelegation is expressly restricted or otherwise restricted by law, regulation, or policy.

Signs on behalf of the Chief Counsel by the use of the by-line or in his/her own name (whichever is appropriate) correspondence and other papers pertaining to the functions of Counsel and which are considered in the course of the official duties of the Area Counsel (CT).