Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities)

. The Office of Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities) is one of only two offices that combines the strategic, technical, and litigation functions into a single integrated office. This combined role results in two basic parts of the office structure: Headquarters and Area Counsel, as depicted on the organizational chart in Exhibit 30.3.2-14. The Tax Exempt & Government Entities legal function is headed by the Division Counsel/Associate Chief Counsel (TEGE), who reports to, and who is supervised by, the Deputy Chief Counsel (Technical).

The office is headquartered in Washington, D.C.; it maintains eight branches in headquarters and Area Counsel offices in Long Island, Baltimore, Chicago, Dallas, Denver, and Los Angeles.

The Headquarters component includes the Division Counsel/Associate Chief Counsel and Deputies Division Counsel/Deputies Associate Chief Counsel as well as others involved in strategic planning, technical, litigation, and administrative activities.

The office is responsible for providing impartial legal service to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, Treasury, other government agencies, and the public.

Subject Matter Responsibility. In strategic partnership with the Service, the Division Counsel/Associate Chief Counsel (TEGE) is responsible for planning, directing, and coordinating the policies and programs with respect to issues pertaining to the uniform interpretation and application of federal tax laws involving:

Employment taxes and taxes on self-employment income

Income tax and other tax aspects of executive compensation, exempt organizations, employee benefits, and health and welfare programs (other than those within the jurisdiction of the Commissioner, TEGE Operating Division), including employer-provided medical plans, nonqualified deferred compensation plans, and fringe benefits

Indian tribal governments

Federal, state, and local governments

Tax exempt bonds, in field activity

The office represents the Service in litigation in the U.S. Tax Court and serves as the chief legal advisor to the Chief Counsel and all Service functions with respect to legislation, regulations, and other guidance, rulings, and advisory opinions, and litigation within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

Assists the Operating Division (Tax Exempt/Government Entities) (OD (TEGE)) in setting the business unit strategy and goals that enhance compliance with the tax laws.

Develops and executes policies and procedures designed to assist the OD (TEGE) in executing the Customer Education and Outreach, Rulings and Agreements, and Examination programs for Employee Plans (EP) and Exempt Organizations (EO) and similar programs relating to government entities, Indian tribal governments, and tax exempt bonds.

Assists other Service Operating Divisions in setting the strategy and goals relating to other topics within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE), e.g., employment tax.

Serves as the legal advisor to the Commissioner, TEGE Operating Division, and other Service Operating Divisions, by preparing or reviewing regulations, legislation, rulings, legal memoranda, and other responses to technical matters within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

Provides interpretations of laws and procedures by providing pre-transactional rulings to specific requesters and issuing technical advice and technical assistance to Service personnel regarding topics within its jurisdiction (except those within the jurisdiction of the TEGE Operating Division).

Coordinates with the Department of Labor with respect to issues relating to employee benefit plans, in particular, cases involving prohibited transactions and qualification cases raising the exclusive benefit requirements of IRC § 401(a)(2) and with respect to certain issues relating to health and welfare benefit plans.

Coordinates with other agencies with respect to issues of coordinated jurisdiction, for example:

The Department of Labor and Pension Benefit Guaranty Corporation (PBGC) with respect to employee benefit plans

Health and Human Services (HHS) with respect to employer-provided group health coverage

The Railroad Retirement Board with respect to railroad retirement issues

The Social Security Administration (SSA) with respect to employment tax matters

The state attorneys general with respect to charitable regulation

Renders legal advice and assistance to the Service, Appeals offices, and Campus offices concerning applications for determination of exemption qualification, compliance activities, cases involving the examination of returns, or the consideration of claims for refund with respect to areas under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

Renders legal advice and assistance to the Service, Appeals offices, and Campus offices concerning the disclosure of information with respect to TEGE taxpayers and issues within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

Renders legal advice and assistance to the Service and Appeals offices concerning the review and disposition of offers-in-compromise when the offer is premised on doubt as to liability or promotion of effective tax administration and when either the offer was submitted by a TEGE taxpayer or the underlying liability issue is within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

Approves for the Chief Counsel announcements pertaining to civil litigation policy as it pertains to the duties and functions of the Office of the Division Counsel/Associate Chief Counsel (TEGE).

Considers cases within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE) (when requested by the Counsel Criminal Tax office) where the Service requests review of decisions declining recommendations for grand jury investigation and assists in preparing each case for a final decision of the grand jury investigation in question.

Handles and processes cases docketed in the U.S. Tax Court, including the determination of the Service's litigating position in such cases, as well as in suits for refund and for declaratory judgment, and reviews closing agreements that require the approval of the Commissioner in such cases or suits with respect to the Division Counsel/Associate Chief Counsel (TEGE) areas of responsibility.

Prepares, reviews, and coordinates pleadings, motions, briefs, settlement documents, notices of appeal, and other material prepared in connection with U.S. Tax Court litigation with respect to areas under his/her responsibility.

Approves the defense or settlement of cases pending in the Tax Court, including the preparation and approval of Chief Counsel decisions.

Handles and conducts hearings and trials of cases in the Tax Court where circumstances warrant.

Advises the Department of Justice (DOJ) as to the facts and law:

Prepares recommendations concerning defense, settlement, concession, appeal, or certiorari

Furnishes advice and assistance in pending litigation including suits for declaratory judgment for exempt organizations arising under IRC § 7428 in the U.S. District Court for the District of Columbia and the Court of Federal Claims

Authorizes or sanctions counterclaims, third party complaints, or the commencement of collections suits in the district courts, bankruptcy courts, or the U.S. Court of Federal Claims pertaining to matters under his/her jurisdiction

Provides advice and review to the TEGE Operating Division, handles the legal work in conjunction with other Counsel divisions, and assists U.S. Attorneys in cases involving the following when these cases involve matters within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

Enforcement of a summons

Injunctions to restrain the assessment or collection of taxes

Recovery of erroneous refunds

Actions for the perpetuation of testimony

Motions to quash formal document requests

Actions by taxpayers for review of jeopardy assessment procedures

Civil remedies against tax return preparers pertaining to matters under his/her jurisdiction

Civil actions including refund suits relating to civil penalties for aiding and abetting understatements of tax liabilities, the filing of frivolous returns, and the filing of false statements with respect to withholding

Federal and state receiverships or other insolvencies

Assignments for the benefit of creditors

Corporate dissolutions

Administration of estates and decedents or incompetents

Tax liens

Actions seeking the return of property seized by levy

Approves in writing the making of jeopardy and termination assessments and levies made less than 30 days after notice and demand for payment. This authority may be redelegated no lower than the Area Counsel (TEGE).

Approves for the Chief Counsel recommendations of acquiescence and nonacquiescence in adverse decisions in tax litigation; prepares actions on decision in adverse decisions, where appropriate; approves for the Chief Counsel recommendations to Department of Justice regarding appeals from adverse decisions and regarding certiorari to the U.S. Supreme Court pertaining to matters under his/her jurisdiction.

Performs all other necessary litigation coordination within the Division Counsel/Associate Chief Counsel (TEGE) area of responsibility.

Processes nondocketed cases submitted for pre-litigation review by the Service with respect to matters under the office's jurisdiction.

Provides review and advice to the TEGE Operating Division concerning audits of churches under IRC § 7611.

Coordinates matters involving the discretion of the Secretary of the Treasury to intervene in actions brought by parties other than the United States under § 502 of the Employment Retirement Income Security Act of 1974 (ERISA), except those matters in which the Secretary of the Treasury or Secretary of Labor is named as a direct party defendant.

Coordinates large case petitions, Tax Court briefs, defense letter preparation, appeal recommendations, actions on decisions, and other appropriate matters with other Division Counsel or other Associate Chief Counsel as necessary.

Performs the duties and functions relating to the consideration and review, prior to issuance, of proposed and final statutory notices of deficiency and statutory notices of claim disallowance and notices of adverse determinations prepared by the Service.

Coordinates with Congressional committees, the Department of the Treasury, the Commissioner’s office, DOJ, and other departments and agencies on matters within his/her jurisdiction.

Performs the duties and functions relating to the concurrence in the elimination of the ad valorem fraud penalty in a case not docketed in the U.S. Tax Court.

Performs the duties and functions relating to the concurrence as to action proposed by the Appeals Division in any case in which a recommendation for criminal prosecution is pending.

Approves on behalf of the Chief Counsel actions to be taken with respect to U.S. Tax Court subpoenas and disclosure of information in U.S. Tax Court litigation conducted under his/her jurisdiction.

Disposes of Tax Court cases under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE), referring, with recommendations, to the Chief Counsel such Tax Court cases which seem proper or as may be directed.

Exercises exclusive jurisdiction over any case docketed in the Tax Court:

If the sole issue or primary issue is a TEGE issue and the notice of deficiency, liability, or other determination was issued by the Appeals Division after Appeals' consideration of all petitioned issues;

If the notice of deficiency, liability, or final adverse determination letter was issued by the TEGE Operating Division and is based upon a TEGE ruling or TEGE technical advice in that case involving a qualification of an employee plan or tax exemption and/or foundation status of an organization (but only to the extent the case involves such issue); or,

If the case was docketed under IRC §§ 7428, 7476, or 7478, except as provided in paragraph 3 of Delegation Order 8-1, Appeals Functions. Settlement of Cases Docketed in the United States Tax Court (IRM 1.2.47.2. Jurisdiction vests with Counsel at the time such cases are docketed with the court. See 26 CFR § 301.6020-1, 26 CFR § 301.6201-1, 26 CFR § 301.7701-9; Treasury Department Order No. 150-10; General Counsel Order No. 4; and Delegation Order 8-1.

Exercises jurisdiction over all docketed Tax Court cases if the notice of deficiency, liability, or other determination was issued by the TEGE Operating Division or if the notice of deficiency, liability, or other determination was issued by another Service Operating Division and the sole issue or primary issue is a TEGE issue. Extends the settlement period or accepts jurisdiction of docketed Tax Court cases referred to the Appeals Division for settlement.

Determines what civil actions should be brought for recovery of erroneous refunds pertaining to matters under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE) and authorizes the commencement of erroneous refund collection suits. Authorizes or sanctions counterclaims or third-party complaints with respect to refund suits pending in the district courts or the U.S. Court of Federal Claims if those suits involve matters under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE) and performs necessary legal services on behalf of the Service as directed in connection with taxpayer suits for refund of taxes.

Partners with other Division Counsel to request that Department of Justice commence any proceeding to enjoin promoters of abusive tax shelters, as authorized under IRC § 7408, and to advise and consult with DOJ concerning the defense, settlement, concession, or appeal of such cases.

Partners with other Division Counsel to develop procedures and guidelines with the Commissioner's office for the assertion of civil penalties against promoters of abusive tax shelter under IRC § 6700.

Partners with other Division Counsel to develop procedures with the Commissioner's office and DOJ for handling refund suits for the recovery of civil penalties by promoters under IRC § 6703.

There are three Deputy Division Counsel/Deputy Associate Chief Counsel (Tax Exempt & Government Entities):

Deputy Division Counsel/Deputy Associate Chief Counsel (Employee Benefits) (EB)

Deputy Division Counsel/Deputy Associate Chief Counsel (Exempt Organizations, Employment Tax and Government Entities) (EOEG)

Deputy Division Counsel/Deputy Associate Chief Counsel (Field Service) (FS)

The deputies report to and are supervised by the Division Counsel/Associate Chief Counsel (TEGE). The deputies perform those functions the Division Counsel/Associate Chief Counsel (TEGE) is authorized to perform that arise out of, relate to, or concern the respective activities or functions administered by the deputies, subject to the continuing supervision, control, and review of the Division Counsel/Associate Chief Counsel (TEGE).

The following are the functions of the Deputies Division Counsel/Deputies Associate Chief Counsel (TEGE):

Upon delegation by the Division Counsel/Associate Chief Counsel (TEGE), any deputy may supervise all or any Special Counsel, Technical Assistants, and staff not otherwise directly supervised by the DC/ACC (TEGE).

As prescribed by the DC/ACC (TEGE), the deputies may serve as Acting Division Counsel/Associate Chief Counsel (TEGE) in the absence of the DC/ACC (TEGE) and may act for or represent the DC/ACC (TEGE) in the development of policies governing the office.

The deputies will perform such additional duties as may, from time to time, be assigned by the DC/ACC (TEGE).

The Deputy Division Counsel/Deputy Associate Chief Counsel (Employee Benefits) (EB) is made up of four branches covering employee benefits issues including qualified plans, executive compensation, and health and welfare. The office is responsible for providing impartial legal service to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, other governmental agencies, and the public.

Subject Matter Responsibilities. The Deputy Division Counsel/Deputy Associate Chief Counsel (EB) is responsible for:

Planning, directing, supervising technical subject experts, and coordinating operational policies and programs with respect to legislation, regulations, and other guidance

Interpretations of rulings and opinions to assure the uniform interpretation and application of federal tax laws involving income tax and other tax aspects of executive compensation, employee benefits programs ( including employer-provided medical plans), and nonqualified deferred compensation plans.

The functions of the Deputy Division Counsel/Deputy Associate Chief Counsel (EB) are described above in CCDM 30.3.2.4.4.2.

The Deputy Division Counsel/Deputy Associate Chief Counsel (Exempt Organizations/Employment Tax/Government Entities) (EOEG) is made up of three branches covering exempt organizations, employment tax, and government entities issues. The office is responsible for providing impartial legal service to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, other governmental agencies, and the public.

Subject Matter Responsibilities. The Deputy Division Counsel/Deputy Associate Chief Counsel (EOEG) is responsible for:

Planning, directing, supervising technical subject experts, and coordinating operational policies and programs with respect to legislation, regulations and other guidance.

Interpretations of rulings and opinions to assure the uniform interpretation and application of federal tax laws involving employment taxes and taxes on self-employment income, exempt organizations (other than those within the jurisdiction of the Commissioner, TEGE Division), fringe benefits, Indian tribal governments, and federal, state, and local governments.

The functions of the Deputy Division Counsel/Deputy Associate Chief Counsel (EOEG) are described above in CCDM 30.3.2.4.4.2.

The Deputy Division Counsel/Deputy Associate Chief Counsel (Field Service) is made up of six Area Counsels in six geographic areas covering employee benefits, exempt organizations, employment tax, tax exempt bonds, and government entities issues arising in field offices. The office is responsible for providing impartial legal service to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, other governmental agencies, and the public. The six geographic Area Counsels are:

Northeast Area

Mid-Atlantic Area

Great Lakes Area

Gulf Coast Area

Pacific Coast Area

Mountain States Area

Subject Matter Responsibilities. The Deputy Division Counsel/Deputy Associate Chief Counsel (Field Service) is responsible for planning, directing, supervising, and coordinating the operational policies and programs for the delivery of legal advice, legal representation in litigation, and support involving:

Employment taxes and taxes on self-employment income

Income tax and other tax aspects of executive compensation, employee benefits programs, and exempt organizations, including employer-provided medical plans, nonqualified deferred compensation plans, and fringe benefits

Indian tribal governments

Tax exempt bonds

Federal, state, and local governments

The functions of the Deputy Division Counsel/Deputy Associate Chief Counsel (Field Service) are described above in CCDM 30.3.2.4.4.2.

Area Counsel offices are designed as groups of versatile specialized staff providing legal service to the TEGE Operating Division. Based on an analysis of the geographic source of workload and the key functional location of client activities, the Deputy Division Counsel/Deputy Associate Chief Counsel (Field Service) serves the TEGE Division field function from six key cities. The office is responsible for providing impartial legal service to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, other governmental agencies, and the public. There are six Counsel areas, with an Area Counsel and a Deputy Area Counsel for each area:

Northeast (Long Island)

Mid-Atlantic (Baltimore)

Great Lakes (Chicago)

Gulf Coast (Dallas)

Mountain States (Denver)

Pacific Coast (Los Angeles with a POD in Thousand Oaks)

Subject Matter Responsibilities. The Area Counsels are responsible for planning, directing, supervising, and coordinating the operational policies and programs for the delivery of legal advice, legal representation in litigation, and support to the TEGE Operating Division, other Service Operating Divisions, other Service and Counsel offices, other government agencies, and the public in the topics within his/her geographic jurisdiction concerning the application of federal tax laws involving:

Employment taxes and taxes on self-employment income

Income tax and other tax aspects of executive compensation, employee benefits programs, and exempt organizations, including employer-provided medical plans, nonqualified deferred compensation plans, and fringe benefits

Indian tribal governments

Federal, state, and local governments

Serves as legal advisor to the following:

The National Director, Employee Plans (EP) Examination, Baltimore

The National Director, Exempt Organizations (EO) Examination, Dallas

Employee Plans (EP) Area Managers

Exempt Organizations (EO) Area Managers

The TEGE field office managers on Government Entity matters

Other TEGE employees involved in outreach, compliance, examination, and enforcement activities

Litigates cases in the U.S. Tax Court, including:

Declaratory judgment cases under IRC §§ 7428, 7476, and 7478

Cases arising under IRC § 7436

Deficiency cases arising from an examination conducted by the TEGE Operating Division

Deficiency cases arising from an examination conducted by another Service Operating Division if the sole issue or primary issue is a TEGE issue

Approves the defense or settlement of cases pending in the Tax Court

Prepares and files pleadings, motions, briefs, and settlement documents in Tax Court litigation.

Handles and processes litigation in the U.S. Tax Court, including the determination of the Service's litigating position in such cases.

Reviews closing agreements.

Prepares defense letters in suits including declaratory judgment suits filed by exempt organizations under IRC § 7428 in the U.S. District Court for the District of Columbia or in the Court of Federal Claims and suits for refund of employment taxes under IRC § 7422 and provides advice and support to Department of Justice in that litigation.

Partners with other Division Counsel/Associate Chief Counsel (TEGE) executives and managers in the preparation of legal advice to Department of Justice as to the facts and law including:

Recommendations concerning defense, settlement, concession, appeal, or certiorari

Other advice and assistance including suits for declaratory judgment for exempt organizations arising under IRC § 7428 in the U.S. District Court for the District of Columbia and the Court of Federal Claims

The authorization or sanctioning of counterclaims, third party complaints, or the commencement of collection suits in the district courts, bankruptcy courts, or the U.S. Court of Federal Claims pertaining to matters under his/her jurisdiction

Prepares recommendations of acquiescence and nonacquiescence in adverse decisions in tax litigation and prepares recommendations to the Division Counsel/Associate Chief Counsel (TEGE) regarding appeals of litigated cases.

Coordinates large case petitions, Tax Court briefs, and other appropriate matters with the Division Counsel/Associate Chief Counsel (TEGE) and with other Division Counsel as necessary.

Assists the Division Counsel/Associate Chief Counsel (TEGE) in considering cases within his/her jurisdiction (when requested by the Counsel Criminal Tax office) where the Service requests review of decisions declining recommendations for grand jury investigation and assists in preparing each case for final decisions of the grand jury investigation in question.

Performs all other necessary litigation coordination in his/her area of responsibility.

Provides advice to the Division Counsel/Associate Chief Counsel (TEGE) concerning audits of churches under IRC § 7611.

Supervises the pre-issuance review of notices in nondocketed cases submitted for pre-litigation review by the Operating Division TEGE client.

Performs the duties and functions relating to:

The consideration and review, prior to issuance, of proposed and final statutory notices of deficiency and statutory notices of claim disallowance and notices of adverse determinations prepared by the Service

The concurrence in the elimination of the ad valorem fraud penalty in a case not docketed in the U.S. Tax Court

The concurrence as to action proposed by the Appeals Division in any case in which a recommendation for criminal prosecution is pending

Supervises and coordinates the rendering of legal advice and assistance to Service offices, Appeals offices, and Campus offices concerning applications for determination of exemption qualification, compliance activities, cases involving the examination of returns, or the consideration of claims for refund with respect to areas under his/her jurisdiction.

Renders legal advice and assistance to the Service, Appeals offices, and Campus offices concerning the disclosure of information with respect to TEGE taxpayers and issues within the jurisdiction of the Division Counsel/Associate Chief Counsel(TEGE).

Renders legal advice and assistance to the Service and Appeals offices concerning the review and disposition of offers-in-compromise when the offer is premised on doubt as to liability or promotion of effective tax administration and when either the offer was submitted by a TEGE taxpayer or the underlying liability issue is within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE).

Directs and ensures coordination with the Department of Labor with respect to issues relating to employee benefit plans, in particular, cases involving prohibited transactions and qualification cases raising the exclusive benefit requirements of IRC § 401(a)(2).

Provides advice and review to the TEGE Operating Division, handles the legal work in conjunction with other Counsel divisions, and assists US Attorneys in cases involving the following when these cases involve matters within the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE):

Enforcement of a summons

Injunctions to restrain the assessment or collection of taxes

Actions by taxpayers for review of jeopardy assessment procedures

Civil remedies against tax return preparers pertaining to matters under his/her jurisdiction

Civil actions including refund suits relating to civil penalties for aiding and abetting understatements of tax liabilities, the filing of frivolous returns, and the filing of false statements with respect to withholding

Federal and state receiverships or other insolvencies

Assignments for the benefit of creditors

Corporate dissolutions

Administration of estates and decedents or incompetents

Tax liens

Actions seeking the return of property seized by levy

Approves in writing the making of jeopardy and termination assessments and levies made less than 30 days after notice and demand for payment. This authority may not be redelegated.

Approves on behalf of the Chief Counsel actions to be taken with respect to U.S. Tax Court subpoenas and disclosure of information in U.S. Tax Court litigation conducted under his/her jurisdiction.

Exercises exclusive jurisdiction over any case docketed in the Tax Court if:

The sole issue or primary issue is a TEGE issue and if the notice of deficiency, liability, or other determination was issued by the Appeals Division after Appeals' consideration of all petitioned issues

The notice of deficiency, liability, or final adverse determination letter was issued by the TEGE Operating Division and is based upon a ruling or technical advice in that case involving a qualification of an employee plan or tax exemption and/or foundation status of an organization (but only to the extent the case involves such issue)

The case was docketed under IRC §§ 7428, 7476, or 7478, except as provided in paragraph 3 of Delegation Order 8-1 (IRM 1.2.47.2). Jurisdiction vests with Counsel at the time such cases are docketed with the court. See 26 CFR § 301.6020-1, 26 CFR § 301.6201-1, 26 CFR § 301.7701-9; Treasury Department Order No. 150-10;General Counsel Order No. 4; and Delegation Order 8-1

Exercises jurisdiction over all docketed Tax Court cases if the notice of deficiency, liability, or other determination was issued by the TEGE Operating Division; or, if the notice of deficiency, liability, or other determination was issued by another Service Operating Division and if the sole issue or primary issue is a TEGE issue. Extends the settlement period or accepts jurisdiction of docketed Tax Court cases referred to the Appeals Division for settlement.

Disposes of Tax Court cases under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE), referring, with recommendations, to the Chief Counsel cases which seem proper or as may be directed.

Determines what civil actions should be brought for recovery of erroneous refunds pertaining to matters under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE) and authorizes the commencement of erroneous refund collection suits. Authorizes or sanctions counterclaims or third-party complaints with respect to refund suits pending in the district courts or the U.S. Court of Federal Claims if those suits involve matters under the jurisdiction of the Division Counsel/Associate Chief Counsel (TEGE) and performs necessary legal services on behalf of the Service as directed in connection with taxpayer suits for refund of taxes.

Partners with other Division Counsel to:

Request that Department of Justice commence any proceeding to enjoin promoters of abusive tax shelters, as authorized under IRC § 7408, and to advise and consult with the Department of Justice concerning the defense, settlement, concession, or appeal of such cases

Develop procedures and guidelines with the Commissioner's office for the assertion of civil penalties against promoters of abusive tax shelter under IRC § 6700

Develop procedures with the Commissioner's office and the Department of Justice for handling refund suits for the recovery of civil penalties by promoters under IRC § 6703