Division Counsel (Wage & Investment) (W&I)

The Wage and Investment legal function is headed by a Division Counsel (Wage & Investment), who reports to, and who is supervised by, the Deputy Chief Counsel (Operations). As depicted on the organizational chart in Exhibit 30.3.2-15, the Division Counsel (W&I) supervises a Senior Legal Counsel and a small staff of attorneys or other legal personnel.

The Division Counsel (W&I) partners with the Office of Division Counsel (Small Business/Self-Employed) to provide full service to both SB/SE and W&I functions and their taxpayers and other customers, providing W&I program direction and feedback for the annual performance evaluations of SB/SE Area Counsel based on delivery of service related to W&I cases and taxpayers. The Division Counsel (W&I) does not have dedicated attorneys and other legal staff to litigate cases with respect to W&I taxpayers or the collection of taxes.

The Division Counsel (W&I) serves as senior legal advisor and expert consultant to the Commissioner of Internal Revenue, Commissioner (W&I), other Division Commissioners, the Chief Counsel, and other top ranking Service and Treasury officials on the legal issues, regulations, and needs relevant to serving all wage earning or investing taxpayers who do not file Schedules C, E, F and/or Form 2106, representing these officials on sensitive and controversial legal matters related to these areas.

The Division Counsel (W&I) performs the following functions with respect to tax litigation matters:

Works closely with the Commissioner and Deputy Commissioner (W&I), in formulating short and long range program policies, strategies, and objectives for the Division to implement overall Service strategy and vision. Participates as an executive member of Commissioner (W&I) Planning Council. Participates in the design and development of integrated policies, programs, systems, and strategies that effectively provide superior customer service and ensure fairness and equity in enforcement of the Division's delivery of service and accountability to taxpayers.

Sets Division Counsel (W&I) business unit strategy and goals in alignment with overall organizational and research strategy. Establishes performance targets and business unit goals.

Provides program direction to the Division Counsel (SB/SE) relative to tax litigation and other legal services associated with W&I cases and taxpayers. Provides feedback to the Division Counsel (SB/SE) for the annual performance evaluations of SB/SE Area Counsel, based on continuing assessments of delivery of service related to W&I cases and taxpayers.

Allocates Division Counsel (W&I) resources as required and manages operating unit budget process and investment process.

Coordinates strategy and positions with appropriate officials throughout the W&I Division, other Division Counsel offices, and Associate Chief Counsel offices. Coordinates questions concerning litigation and/or settlement of issues and cases of W&I taxpayers.

Directs and oversees the overall management of the Division Counsel (W&I) staff. In this regard, provides continuing coordination, control, and direction of Division Counsel (W&I) operations to assure that Chief Counsel objectives, policies, procedures, and programs are implemented fully and effectively, including the development of programs and their evaluation in terms of effectiveness, efficiency, comprehensiveness, and timeliness.

Assures that Division Counsel (W&I) staff operates as an effective team, and that all functions are handled equitably and in a manner that is responsive to the needs of all programs that Division Counsel (W&I) supports. Assures sound position management policy and takes positive steps in support of all merit system principles.

Assures the full range of personnel activities are properly and timely addressed as necessary (i.e., recruitment, training, performance evaluation, disciplinary or adverse action, and management reporting), and performs all needful activities to effectively manage the organization and personnel within the Division Counsel (W&I) organization.