Division Counsel (Strategic Litigation)

The Strategic Litigation (SL) legal function is headed by the Division Counsel (SL) who reports to, and who is supervised by, the Deputy Chief Counsel (Operations). Two Deputy Division Counsels (SL) report to, and are supervised by, the Division Counsel (SL). The Division Counsel (SL), together with their Deputies, supervise: twelve Strategic Litigation Counsels who are responsible for the most significant and complex litigation in the U.S. Tax Court including cases considered “Significant” under the Chief Counsel Significant Case Coordination Program (and who, in turn, supervise Special Trial Attorneys and Paralegals), Senior Level Counsels, Senior Level Special Trial Attorneys, Special Counsels, Staff Attorneys, and Administrative Support Staff — all as depicted on the organizational chart in Exhibit 30.3.2-14.

The Division Counsel (SL) serves as the principal legal advisor to the Commissioner, Internal Revenue Service, other operating divisions, Chief Counsel, Appeals, and other senior Service and Treasury officials on strategic litigation matters and oversees the cases under the responsibility of the Division Counsel (SL). The Division Counsel (SL) works closely with the Commissioner, Internal Revenue Service, other operating divisions, Chief Counsel, Appeals, and other senior Service and Treasury officials to formulate and execute policies, strategic goals, procedures, operating priorities, and programs. The Division Counsel is a national organization and is responsible for the effective management and oversight of the delivery of litigation services by employees in various field offices across the country.

The Division Counsel (SL) has primary responsibility for providing litigation services in cases considered “Significant” under the Chief Counsel Significant Case Coordination Program. The Division Counsel (SL) also provides legal advice and services to the Internal Revenue Service on its most significant non-docketed cases. In addition, the Division Counsel (SL) assists the Department of Justice in handling civil litigation of the Services’ most significant cases in U.S. District Court.

The Division Counsel (SL) performs the following functions with respect to the litigation of significant cases:

Represents the Commissioner in the litigation of significant cases pending in the U.S. Tax Court.

Prepares enforcement, defense, and settlement letters in significant summons enforcement and refund litigation cases and leads the coordination of these Department of Justice cases with other Counsel functions.

Makes recommendations of acquiescence and non-acquiescence in adverse decisions in significant case litigation, providing on-going services to Department of Justice and coordinating with Associate Chief Counsels on recommendations to the Chief Counsel and Department of Justice regarding appeals of adverse decisions, rehearing and rehearing en banc, the filing of amicus curiae briefs, petitions for writ of certiorari to the U.S. Supreme Court, and any other appropriate judicial action pertaining to matters under the jurisdiction of SL.

Manages the Significant Case Program, which allows for coordination of significant cases approaching litigation, and docketed in the U.S. Tax Court and other federal courts.

Manages the Strategic Litigation Program, which includes a nationwide staff of Special Trial Attorneys and Paralegals, and which provides the primary support for the litigation of significant cases in the U.S. Tax Court.

The Division Counsel (SL) performs the following functions with respect to rendering legal advice, coordination activities, and providing litigation and other support on matters or issues:

Provides pre-filing and post-filing legal advice to examination teams, either in the audit of significant and complex returns or in the consideration of significant and complex claims for refund.

Coordinates input from the Commissioner with the Deputy Chief Counsel (Technical), Associate Chief Counsels and Treasury officials with respect to the need for and the administrability of published guidance, including regulations, notices, revenue rulings, revenue procedures, actions on decision and other items of published guidance.

Coordinates key issues and cases with the Chief Counsel, Deputies Chief Counsel, Associate Chief Counsels, and other members of the Chief Counsel organization.

Provides internal and external training on issues.

Conducts public outreach to taxpayer organizations.

The Division Counsel (SL) field executive staff is composed of two Deputy Division Counsels who report to and are supervised by the Division Counsel (SL). The Deputy Division Counsels serve as the primary advisors on SL matters, assist in formulating policies and programs, and oversee the cases under the responsibility of the Division Counsel (SL).

Deputy Division Counsels supervise and are responsible for the effective management and oversight of the field operations and personnel within their respective teams. Several Strategic Litigation Counsels responsible for groups of Special Trial Attorneys and Paralegals report to, and are supervised by, their respective Deputy Division Counsel. In addition, Deputy Division Counsels supervise and are responsible for Senior Level Special Trial Attorneys who lead trial teams litigating the most significant cases before the U.S. Tax Court. To ensure close coordination with Division Counsel (SL) headquarters, LB&I, SB/SE, and TEGE Commissioner headquarters, Associate Chief Counsel offices, and other counsel staff, Deputy Division Counsels are assisted by Senior Level Counsels assigned to the Division Counsel (SL) headquarters.

The Deputy Division Counsels exercise ongoing responsibility for the budget, administrative and personnel actions, processes, and procedures for their respective teams.

The Deputy Division Counsels will, as directed by the Division Counsel (SL), or as they deem appropriate, designate other persons under their supervision to serve as coordinators and primary liaisons in support of other client strategic initiatives and programs.

Strategic Litigation Counsels provide primary support to the Deputy Division Counsels and may serve as an actor for the Deputy Division Counsel in their absence or unavailability.

Strategic Litigation Counsels provide primary support to the Deputy Division Counsels on SL matters. They serve as the principal advisor to the Deputy Division Counsels on SL matters assigned to SL personnel within their assigned groups and serve as a consultant to other front-line managers on litigation matters. The Strategic Litigation Counsels conduct the primary management of the Significant Case Program, which allows for coordination of significant cases approaching litigation, and docketed in the U.S. Tax Court and other Federal courts. They oversee and supervise all Special Trial Attorneys and Paralegals, who handle the most complex and significant U.S. Tax Court cases.

Strategic Litigation Counsels may serve as a consultant to other front-line managers with respect to a variety of pre-filing, filing and post-filing activities. In addition, they have the primary responsibility for preparing enforcement, defense and settlement letters in significant summons enforcement and refund litigation. They also are responsible for insuring appropriate coordination of advice and significant issues within their respective Teams and Division Counsel (SL).